TMI Blog2011 (3) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under Heading 5501 of the Customs Tariff - Decided in favour of the assessee - C/256/2006 - C/126/2011(PB) - Dated:- 9-3-2011 - S/Shri S.S Kang, M. Veeraiyan, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri K.K. Jaiswal, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellant filed this appeal against the impugned order passed in pursuance to the remand order dated 8-8-2003. 3. The brief facts of the case are that the appellant made import of goods and declared the same as synthetic waste and claimed the classification under Tariff Heading 5505.10 of the Customs Tariff. The consignment contains 264 bales. The classification declared by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the appellant is that the advice given in the note is not justified. In respect of report by the Textile Committee, the contention is that one sample there is definite opinion that it is waste in respect of two samples, no definite opinion is given. The appellant also submitted that there is no mention in Show Cause Notice regarding examination of remaining two samples which were taken whether the same was sent to expert for their opinion. 6. The contention is that as the samples were taken only from six bales. The result in respect of two samples which according to Revenue is against the appellant cannot be applied to all the 264 bales. Hence, the impugned order is not sustainable. 7. The contention of the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material contained in the sample the whole consignments is to be carefully examined. This advise by the CRCL is not followed by the Custom authorities. The report of Textile Committee Lab is in respect of three samples taken from three different bales and in respect of two bales we agree with the contention of ld. SDR that it indicates various parameters which shows that the sample is of acrylic or synthetic tow. In respect of third sample, the same is of tow waste which is covered under the heading synthetic waste classifiable under Heading 5505.10 of the Tariff. In these circumstances as the expert opinion is in respect of two samples taken from two bales only which shows that it fulfils the parameters to classify the goods as synthetic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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