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2018 (4) TMI 490 - AT - CustomsClassification of imported goods - synthetic polyester fabrics - goods were classified under Heading 5407.61 as woven fabrics containing 85% or more by weight of non texturised polyester filament year - classification changed based on test reports - As per the test reports of the Joint Director, New Custom House Laboratory, it was observed that the fabrics in question were containing 85% or more polyester yarn, composed of texturised filament yarn and are properly classifiable under Chapter Heading 54077200 and attracts the higher rate of duty. Held that: - Admittedly, the first report of the Textile Committee was in favor of the assessee. It is also seen that there were number of importers identically situate and the dispute arose in the case of number of them. The matter was taken up at the Association level and it was requested that a committee be formed to test the presence of texturised yarn in the fabrics. It is only thereafter a committee was formed and methodology was laid down for the purpose of testing the presence of the texturised yarn, the result of such reports went against the assessee. An identical matter came before the Tribunal in one of the other importers identically placed and was dealt with the Tribunal in the case of Shri Lakshmi Cotsyn Ltd. vs. CCE, Kanpur [2010 (9) TMI 386 - CESTAT, NEW DELHI] in the wake of identical facts and circumstances, where the first report of the Textile Committee was in favour of the assessee and the subsequent retest by the Chief Chemist was against them. It was held in that case that CRCL is in favour of the Department, initial report of Textile Committee and the report of GCTL, Kanpur were in favour of the party, the benefit of doubt naturally has to be given to the assessee especially when the test clarified to be subjective. Appeal dismissed - decided against Revenue.
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