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2018 (3) TMI 514 - AT - CustomsClassification of imported goods - Bamboo Fiber - On the basis of the test report of the Textiles Committee, Chennai, it appeared to the Department that the goods imported are 61,759 kgs. of 100% Viscose (Rayon) Staple Fiber and merit classification under CTH 5504 1000 attracting Anti-dumping Duty of ₹ 5,52,935/- - whether classified as "Bamboo Fiber" under CTH 5504 9090 or are to be classified as 100% Viscose (Rayon) Staple Fiber under CTH 5504 1000? Held that: - From the facts, it does not appear that the appellants have asked for any retest. This being so, when the goods are 100% Viscose (Rayon) Staple Fibre, they will have to be classified in the specific subheading in entry 5504-Artificial staple fibres, not carded, combed or otherwise processed for spinning namely “5504 10 00 – “of viscose rayon". Confiscation - redemption fine - penalty - Held that: - he appellant have all through been contending that the goods made from bamboo fibre would fall within the residual entry of 5504 90 90. The suppliers have also invoiced the goods as bamboo fibre only - benefit of doubt will have to be given to the appellants that they have declared the goods under 5504 90 90 on the bona fide belief, albeit misconceived, that the goods would fall under that heading - confiscation, redemption fine and penalty set aside. Appeal allowed in part.
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