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2018 (11) TMI 1102 - CESTAT NEW DELHIClassification of imported goods - polyester roller blinds fabric - PVC coated roller fabric - classified under CTH 603900 and 590390 or under Chapter 54 of CTA 1975 under CTH 54077200 and 59039090? - Held that:- Revenue has taken only ground that since the imported goods are in Roll form and hence not ‘made up’ to be classified under Chapter 63039200. This aspect has been examined in the impugned order at para 34.4, 34.5 and 34.6 (supra). In this case, the importer has imported the fabrics which is suitable for use as curtain blends only. The CTH Heading 5404 of Customs Tariff is for “woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading 5404”. This heading covers the General purpose fabric with some others like parachute fabrics and Tent fabrics. The test report also confirmed that the GSM of the product is high and such types of fabrics found used as roller blend fabrics in the literature available. From the Test Report, it is evident that these goods are not fit for any other use in normal course. Case of Revenue is devoid of merits - Appeal dismissed - decided against Revenue.
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