Home Case Index All Cases Customs Customs + AT Customs - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 738 - AT - CustomsClassification of imported goods - 100% Polyester Woven Gray Fabrics - classifiable under CTH 580 137 10 or under CTH 540 751 19? - entitlement for benefit of N/N. 14/2006-CUS as Upholstery fabric or as other than Upholstery fabric? - HELD THAT:- The Notification defines Upholstery fabric to mean material used on furniture or used to cover walls, as curtains or wall hangings and used fabric coverings and treatments in Automobiles, Airplanes, Rail-Road passenger Cars. There is contradiction between the report of Textile committee and the report of ATIRA. The impugned order blindly follows the report of ATIRA without going into the definition of the term Upholstery fabric as given in Notification No. 14/2006-Cus. The definition given in the said Notification is restrictive definition and covers only certain uses of the fabric. In the instance case, while the textile committee has opined that the nature of fabric will depend on usage as it could have multiple uses. The report of ATIRA is absolute. However, without giving any reason as to why it has arrived at that finding. There are no merit in the impugned order blindly relying on the report of ATIRA, especially in presence of an alternate report of an equally competent body namely textile committee which clearly doubts the actual use. The impugned order is set aside and matter remand to the original Adjudicating Authority to give fresh findings, after considering all the evidences produced by the appellant and after examining the nature of goods vis-a-vis the definition is given in Notification 14/2006-Cus. - appeal is allowed by way of remand to the Adjudicating Authority.
|