Home Case Index All Cases Customs Customs + AT Customs - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 267 - AT - CustomsClassification of imported goods - Cotton Knitted Sorted Rags - to be classified under Customs Tariff Heading (CTH) 63109020 or under CTH 60062200 - misdeclaration of value or not - Circular No. 20/2011-Cus. dated 15.4.2011 - HELD THAT:- As regards the requirement of an import license it is seen that on examination of the goods in BE 5550200 dated 23.12.2011, it was found to be ‘fabric waste and cutting of factory textiles in torn and dirty condition in various sizes and width more than ten inches.’ Some pieces were in continuous length and some were in small length. In the case of Bill of Entry No. 6068307 dated 22.2.2012, the goods were found to be ‘sorted fabric cotton knitted clips in small cut pieces of various sizes / length’. Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small pieces which could not be used in the manufacture of chindi rugs and also for pulling of fabrics. They hence do not come under the purview of Boards circular 20/11-cus dated 15.04.2011. Such goods which are totally unserviceable and beyond repair, are classifiable under CTH 63109020 and can be imported only under a license from DGFT. The issue regarding cut fabrics which are not in continuous length with a maximum width restriction of 10 inches not being given the benefit of Circular No. 20/2011-Cus. dated 15.4.2011 was decided in Revenue’s favour by the Hon’ble Tribunal in M/S. ANISHA IMPEX VERSUS COMMISSIONER OF CUSTOMS, TUTICORIN [2015 (3) TMI 164 - CESTAT CHENNAI]. The redemption fine and penalty in the facts and circumstances found to be excessive and modify the same to Rs 2,00,000/- (two lakhs) fine and Rs 1,00,000/- (one lakh) penalty - appeal allowed in part.
|