TMI Blog2017 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption benefit not justified - appeal dismissed - decided against Revenue. - C/50092/2016-CU(DB) - C/A/50150/2017/CU[DB] - Dated:- 6-1-2017 - Ms. Archana Wadhwa, Member (JudiciaI) And Shri V. Padmanabhan, Member (Technical) Dr. S.K. Sheoran, Departmental Representative for the Appellant None, for the Respondent Per V. Padmanabhan The present appeal has been filed by Revenue against 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication ibid. The Original adjudicating authority vide his order dated 15.5.2015, denied the benefit of Customs Notification No. 21/2002 - 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 58042990 of the Custom Tariff Act, by the importer who claimed the benefit of notification 21/2002- Cus dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is more or less matched with the definition of 'Lace' describe above and the goods covered under B/E No. 4397936 dated 18.08.2011, which ultimately was declared as Wrap Knitted Fabric by the Textile Committee. I find that the HSN explanatory notes states that the lace is nothing but a decorated fabric and the test report also said that the goods were knitted fabric therefore I find that on this account also there is no mis-declaration on the part of the appellant. I also observe that the Apparel Export Promotion Council (sponsored by Govt. of India, Ministry of Textiles) issued a Import Certificate permitting the appellant for import of Laces under Notification No. 21/2002 under any chapter . Commissioner (Appeals) has also o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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