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2019 (1) TMI 78 - AT - CustomsClassification of imported goods - Bonded Fabric - whether classified under RITC 60063200 or are classifiable under RITC 54074290? - Board Circular No. 02/2011-Cus. dated 04.01.2011 - Held that:- The undisputed fact is that the assessee imported Bonded ‘Fabric’ and not ‘textile’ or any other ‘goods’. The Section Note, heavily relied on by the Revenue (Section XI), applies to textiles and textile articles in general. Sub-section (2) and Sub-clauses thereunder refer to goods classifiable in Chapter 50 to 55, etc., consisting of mixture of two or more textile materials and the predominant test here is the weight of one textile material over another single textile material. This is of no help to the Revenue because, admittedly, what is imported is fabric per se. Circular No. 02/2011 specifically covers fabrics – bonded fabrics classifiable depending on the type of textile material and nature of bonding. The textile industry differentiates between textile and fabric; normally a ‘textile’ refers to an unfinished product which cannot be used specifically while a fabric is used specifically to mean a finished product - Hence, the applicability of Section Note is misplaced and the classification is therefore required to be done as per the interpretative Rules, more specifically, under Rule 3. Rule 3(c) alone is applicable and has rightly been applied by the first appellate authority. The impugned goods are rightly classified by the importer under RITC 60063200 - appeal dismissed - decided against Revenue.
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