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2018 (10) TMI 976 - AT - CustomsClassification of imported goods - Bonded Fabric Width 58 - whether classifiable under Chapter CTH 5907 00 99 or under CTH 5407 10 39? - Rule 3(b) of the General Rules for interpretation of the Tariff - Held that:- The imported goods were in the form of bonded fabrics made up of two layers- the bottom layer comprising of knitted fabric and the top layer made up of woven fabrics. The two have been bonded together to form the imported goods. The classification claimed by the importer is under Chapter 59 as fabrics which are impregnated or coated. This classification is clearly in-correct in view of the opinion given by the Textile Committee, Mumbai to the effect that the imported goods are neither coated nor impregnated. Thereby, we rule out the classification under Chapter 59, claimed by the importer. In the circumstances, the classification is required to be decided on the basis of the General Rules for Interpretation of Import Tariff. Rule 3 provides for classification when the imported goods are prima facie classifiable under two or more headings. The imported goods are composite goods made up of knitted (Chapter 60) as well as woven (Chapter 54) fabrics. In terms of Rule 3 (b), the essential character will decide such classification. Original Authority has decided the classification under Chapter 54 considering the imported goods to have the essential character of woven fabrics. We agree with the view of Commissioner (Appeals) that neither knitted nor woven can be considered to be the essential character of the imported goods. In that case, Rule 3 (c) has to be resorted to whereby classification has to be decided as per the heading occurring last in numerical order among those which equally merit classification - The most appropriate classification would thus be under CTH 6006 32 00. Appeal dismissed - decided against Revenue.
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