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M/s. Ram Balram International. Versus Commissioner of Customs, New Delhi

2018 (2) TMI 848 - CESTAT NEW DELHI

Classification of import goods - Detention of goods - imported “Polyester Quilt cover” from China - Held 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 .....

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es 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 there was no reference to composition, nature, structure to be identified as „quilt cover‟. - Ap .....

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P Juneja, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order in Appeal No.366/2017 dated 15.06.2017. 2. Vide Bill of Entry dated 09.7.2014, the appellant has imported Polyester Quilt cover from .....

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pinion 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 t .....

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jurisdiction to examine the same as Assessee Officer. Moreover, the appellant has filed the appeal before the Commissioner but no plea was taken to this effect as appear from the impugned order. So, the preliminary objection raised by the learned Cou .....

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classified under 6302.22. But the same has no basis as the items were quilt covers . It is the submission of the learned Counsel that the finding of the adjudicating authority is contrary to the finding of the Commissioner, Inland Container Depot, TK .....

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to the report of the Textile Committee. For the reason that the said report cannot be accepted as the same was given without taking the appellants into confidence. 6. Further, he has relied on the ratio laid down in the case of M/s. Annapurna Indust .....

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the items was the same. But in the instant case, the dispute is regarding running cloth which was imported. The same was contained in 280 bales of Polyester woven fabrics. The same was claimed as polyester quilt covers but fact remains that the fabri .....

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