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2019 (4) TMI 341 - AT - CustomsImposition of ADD - Classification of imported ‘needles’ - sewing machine needles or embroidery needles? - N/N. 31/2017 (ADD) dated 22nd June 2017 - Held that:- Both Revenue and the assessee are not in disagreement that ‘embroidery needles’ are distinct from ‘sewing machine needles.’ From the orders of the lower authorities, we are unable to ascertain the distinction between the two. There is also no reference to any authentic source for the distinction between the two noted by the original authority. Circumstantial evidence, such as stickers on the packing, that part of the consignment declared to be ‘embroidery needles’ was, admittedly, composed of ‘sewing machine needles’ and that a different model number designates ‘embroidery needles’, are not acceptable in a dispute on classification. We are unable to decide on the appropriate classification. It would have been simplest of tasks on the part of the original authority to have drawn samples for testing by the chemical laboratory or any other competent laboratory for determining if the goods were indeed ‘embroidery needles’ as claimed by importer or were ‘sewing machine needles’ as held by lower authorities - matter remanded back to the original authority for carrying out necessary tests. Appeal allowed by way of remand.
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