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TMI Blog2015 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... GEMENT Per P.K. Das The appellant filed Bill of Entry No. 4880548 dated 11.10.2011 declaring the goods 'Fabric Waste (cut waste)' classifiable under CTH 6310 1020 declaring the value at Rs. 7,07,792/-. The DRI officers during investigation found that the goods were 'cut pieces/remnant' arised in the manufacture of garments of various size, printing rejects and other fabric waste packed in polyt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Circular indicates the maximum width restriction upto 10 inches. She submits that in the present case, the imported waste width are below 10 inches and therefore it is covered by the Board's Circular. She submits that the appellant is a small entrepreneur and imposition of fine and penalty are excessive. On the other hand, the learned AR for Revenue reiterates the findings of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of up to two Inches (2) for manufacture of their final product should be relaxed and maximum width restriction of upto 10 Inches (10) may be allowed. In view of this, the matter was referred to Director General of Foreign Trade (DGFT) for necessary clarification. 2. It has now bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain reading of the Board's Circular, it is seen that the cutting waste or fabric trims would continuous length with maximum width restriction upto ten inches. In the present case, there is no dispute that the cutting waste is not in a continuous length. The learned counsel for appellant mainly thrust upon her argument that the width is below 10 inches. She has not made any submission that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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