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C.C. - New Delhi Versus Orient Clothing Company Pvt. Ltd.

2017 (2) TMI 664 - CESTAT NEW DELHI

Classification of imported goods - classified as 'lace' falling under CTH 58042990 or as "Fabric" - Held that: - the test report describes the imported goods as "Wrap Knitted Fabric”. The HSN explanatory note also states that ‘lace’ is a decorative fabric, which is in the form of “wrap Knitted Fabric”. There is no dispute that the imported goods are for use as a decoration on readymade Garments. It is also on record that the importer has been importing the very same goods since 2009 and Revenue .....

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the Order-In-Appeal dated 26.10.2015, passed by the Commissioner (Appeals) IGI Airport, New Delhi. The respondent is engaged in the Manufacture and export of readymade garments. The appellant imported goods declared as 'lace' falling under CTH 58042990 of the Customs Tariff Act vide Bill of Entry No. 4397936 dated 18.8.2011 and claimed the benefit of Notification No. 21/2002- Cus dated 1.3.2002 (Sr. No 167). On examination of the goods it was observed that the said goods were declared as .....

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77; 8,85,676/- and Bank Guarantee for ₹ 2,21,420/- on the request of appellant. 3. The Textile Committee conducted the requisite laboratory tests and vide their report TR. No. 37/TC/SE/LDE/2011-12 dated 31.10.2011 confirmed that the commodity under the said Bill of Entry No. 4397936 dated 18.08.2011 was Wrap knitted Fabric" and not "Lace" as declared by the appellant. In view of the test report, a Show Cause Notice No.35/2013/SIIB/AIDC/I&G dated 23.05.2013 for differenti .....

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Cus dated 1.3.2002 and imposed penalties under various Section of the Customs Act. When the order was challenged before Commissioner (Appeals), he set aside the order and allowed the appeal. Aggrieved by the Order of Commissioner (Appeals) Revenue has filed the present appeals. 4. With the above background we heard Dr. S.K. Sheoran, Id. Departmental Representative. No one appeared on behalf of the respondent. 5. The imported goods, declared as 'lace' have been classified under CTH 580429 .....

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d Fabric". Serial No. 167 of the Notification 21/2007-Cus grants exemption to various goods imported for use in the manufacture of textile garment or leather garment for export. The case of the Revenue is that among the various items describe in the notification "fabric" is not listed; however U laces" are listed. 6. It is not in disputed that the imported goods have been consumed in the manufacture of readymade garments exported to Germany. Commissioner (Appeals) in the Impu .....

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