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M/s. Scorpion International Versus Commissioner of Customs, Indore

2017 (10) TMI 520 - CESTAT NEW DELHI

Classification of goods - girls tight - The department was of the view that the correct classification of the item will be as “girls trouser” and not as “girls tight” - Held that: - From a perusal of Chapter 61 and 62 of the Customs Tariff, it is not .....

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- It stands admitted that the disputed goods are made of woven fabric. Consequently, the classification under Chapter 61, as claimed by the appellant is ruled out and the classification under Chapter 62046990 is upheld. - Appeal dismissed - de .....

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ants Shri K Poddar, DR for the Respondent ORDER Per: V. Padmanabhan The appeal is against Order-in-Appeal No.BHO-EXCUS-001APP-389-16-17 dated 20.10.2016. The appellant imported various types of readymade garments, fabrics, footwear etc. and filed Bil .....

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61152100 as articles of apparel-knitted or crocheted whereas Department was of the view that the goods were classifiable under CTH 62046990 as gents trousers- knitted or crocheted . To resolve the matter, sample of the items was sent to the Textile .....

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he goods were held as classifiable under Chapter Head No. 62046990 instead of 61152100 as declared in Bill of Entry and other supporting documents. The provisional assessment, originally ordered, was finalized by the Assistant Commissioner vide his o .....

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reeti Khiwani and Shri K Poddar, learned counsels for the parties. 3. Learned Counsel for the appellant submitted that the customs department has wrongly finalized the classification under Chapter 62 on the basis of composition of the cloth contained .....

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the classification has been decided under Chapter 62 not only on the basis of composition but also upon the fact that the goods were not knitted but were woven as has been accepted by the importer vide para 6 of their letter dated 31.1.2014. 5. Hear .....

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e test report from the Textile Committee gave the composition of the fibre used to make the item, whose major content was other than synthetic fibre. We also find from the record that the appellant vide his letter dated 31.1.2014 has agreed that the .....

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