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2018 (2) TMI 848 - AT - CustomsClassification of import goods - Detention of goods - imported “Polyester Quilt cover” from China - Held that: - the “quilt covers” usually comes in pieces but in the instant case, it is in length. When the cloth is in 280 bales having the weight of 25900 Kgs., one cannot be identified as what is the length of quilt and its weight. Moreover, Apparel Export Promotion Council (AEPC) by its letter dated 1.04.2015 has declared the goods as “Upholstery Fabrics”. The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported items cannot be covered as “quilt covers” as there was no reference to composition, nature, structure to be identified as „quilt cover‟. Appeal dismissed - decided against appellant.
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