TMI Blog2017 (8) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... olkata) - Valuation - imported Polyester Quilt Cover - The department is of the view that fabric used for the quilt cover is nothing but a double bed sheet. So, enhanced duty was demanded - Held that: - Textile Committee has submitted a report on 25.08.2014 wherein it is mentioned that the item in question is 100% polyester woven printed quilt Cover under H.S. 6302.22 - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that during the period under consideration, the appellants have imported Polyester Quilt Cover under various bills of entry and paid the duty. 5.The department is of the view that fabric used for the quilt cover is nothing but a double bed sheet. So, enhanced duty was demanded. In the departmental appeal, the plea of the appellant was accepted. 6. With this background we heard Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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