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2019 (4) TMI 1097 - CESTAT KOLKATAClassification of imported goods - whether classified under CTH 54075490 as “Polyester Woven Fabrics” as against the classification declared by the appellant under CTH 63041990 as “Polyester Bed Sheet”? - HELD THAT:- The essential distinguishing feature of made up article is that it should be produced in finished state and ready for use without sewing or other working. The fabric needs to be hemmed and stitched firmly in order to assume the shape of a bed cover/quilt cover/bed sheet - The imported goods, as presented, are in the form of fabrics folded and stitched roughly on two sides. The test report from both the expert agencies to whom samples were sent have concurrently reported that the goods cannot be classified as “made ups” but are more appropriately classified as “polyester woven fabric”. Confiscation of the imported goods - misdeclaration of goods or not - penalty - HELD THAT:- The appellant has declared the classification of goods as per their understanding. The export invoice indicates the goods as “Polyester bed sheet”. The actual nature of the imported goods for the purpose of correctly classifying the goods become evident only after examination of the goods and obtaining expert opinion - the charge of misdeclaration cannot be fastened upon the appellant. There is nothing on record to substantiate the view that the appellant has intentionally misdeclared the goods - order of Confiscation set aside - The penalty imposed under Section 112 (a) is also set aside. Appeal allowed in part.
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