TMI Blog1999 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... tel and H.R. Shetty, Advocates, for the Respondents. [Order per : Gowri Shankar, Member (T)]. We are concerned in these two appeals with the classification for the purpose of Import Trade Control Policy of goods described as car covers imported by the respondent. These covers, we are told, are made of polyester and are used to cover a car when it is parked for long periods; e.g., overnig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the classification claimed by the importers. He was persuaded to do so in the light of the Tribunal s decision in CC v. Foreign Fashions - 1989 (40) E.L.T. 124 and by the fact that there had been practice earlier of classifying these goods under the heading claimed by the importer. He also did not uphold the finding with regard to the valuation and mis-declaration. This order is challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t satisfy any of these requirements. The use of the car for the purpose of which it is designed and operated, does not require these covers. On the contrary no one can drive a car when the cover is put on it. The fact that these covers may protect the surface of the car from damage by the elements is, in our view, no ground to consider them accessories. 4. It is also to be noted that the Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S/26/202/97, dated 1-9-1997 passed by the Additional Commissioner. Extracts of statistics publication of August 1999 of Impex Statistics Services shows clearance of Silvertech car body covers classifiable under 8708.99 in Mumbai Custom House and JNPT Custom House of considerable quantity in August, 1999. In such a situation confiscation of these goods for the reasons discussed above and impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.90. The appeal is otherwise dismissed. 7. We would like a copy of this order to be sent to the Chief Commissioner of Customs to examine for what reason there was to detain this consignment for more than a year when identical consignments were being released prior to and subsequent to the import of the seized consignment. 8. In view of the delay that has taken place it is hoped that the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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