1996 (12) TMI 182

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..... espondent. [Order per : Shiben K. Dhar, Member (T)]. - This Appeal is directed against the Order-in-Appeal No. 4150/88-BCH, dated 16-12-1988 of Collector of Customs (Appeals). 2. The Appellants claimed to have imported one second hand pile cutting machine for Knitted Fabrics. They claimed benefit of concessional rate of duty under Notification No. 16/85, dated 1-2-1985 on the ground that .....

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..... relying on the catalogue has recorded that it refers to synthetic pile fabrics, not knitted fabrics. Ld. Counsel submits that they are also synthetic fabrics and the mere fact that the literature may refer to these cannot exclude knitted fabrics from the purview of synthetic fabrics. 4. Arguing on behalf of the Revenue the ld. DR submits that once they declared these machines as pile cutting .....

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..... knitted fabrics and high class hosiery knitted fabrics and textiles. We are also satisfied that synthetic fabrics would also include knitted fabrics as would be evident from the literature submitted by the ld. Counsel. Socks, sweaters, etc. are common examples. In view of this therefore and the fact that the Bill of Entry has given complete description as pile cutting machine for knitted fabrics a .....

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