TMI Blog2018 (2) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... f 25900 Kgs., one cannot be identified as what is the length of quilt and its weight. Moreover, Apparel Export Promotion Council (AEPC) by its letter dated 1.04.2015 has declared the goods as “Upholstery Fabrics”. The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported items cannot be covered as “quilt covers” as ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further sent the samples for examination to Textile Committee. 3. After having the expert opinion and test report, the said goods were declared as Polyester Woven Fabrics . So, enhanced duty was demanded. Being aggrieved, the appellant has filed the present appeal. 4. With this background, Shri R V Naik, learned Counsel for the appellant took preliminary objection that the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of the learned Counsel that the finding of the adjudicating authority is contrary to the finding of the Commissioner, Inland Container Depot, TKD as recorded in his letter dated 11.9.14 holding that the impugned goods being closed from three sides with two sides machine stitched are classifiable as quilt covers and not as running fabrics. The classification made by the department is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches were temporary which can easily be removed and the imported textile can be used for other purposes. 7. In these circumstances, we are of the view that the quilt covers usually comes in pieces but in the instant case, it is in length. When the cloth is in 280 bales having the weight of 25900 Kgs., one cannot be identified as what is the length of quilt and its weight. Moreover, Apparel Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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