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2019 (12) TMI 1347 - AT - CustomsClassification of export goods - Cotton/Polyester Woven Ladies Top/Tunic Top - classifiable as’ Cotton Woven Ladies’ Blouse under HS Code 6206.30 or otherwise? - argument of the appellant is based on the certification given by Textile Committee and the clarification given vide Public Notice 22/2012 dated 06/07/2012 issued by New Delhi - HELD THAT:- Appellant submit that their request for sending the goods for examination to Textiles Committee or any Agency was not accepted. Textile Committee report was not considered stating that the sample was not drawn by the department and were drawn by the appellant themselves. We find that this approach is incorrect. The department should have got the goods tested in the first place before coming to a conclusion. They could have at least sent samples at least on the request of the appellant. Both having not been done, Revenue can not brush aside the report given by an expert committee simply for the reason that sample was not drawn and referred by the Department - Department has not adduced anything to counter the report of the Textiles Committee. Revenue has not proved that the sample sent to Textile Committee was not representative of the impugned goods. Moreover, the classification suggested by the Public Notice supports the appellants claim. Here too, Revenue did not prove that the description of the impugned goods did not match with the description of goods at Sl.No.4 of the Public Notice. Though the Public Notice is issued by another Custom House, it can be used as a reference. The Public Notice along with the Textile Committee report support appellants claim. Therefore, the allegation of mis-declaration is not substantiated - Appeal allowed - decided in favor of appellant.
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