9911796707
TMI Blog2018 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... imported goods have been supplied by M/s. China Textile Resources Pudong Ltd., Shanghai, 'People's Republic of China. The Bill of Entry was assessed under first check and representative samples drawn by Shed Officers were forwarded to the Customs House Lab, Tuticorin and the Textiles Committee, Chennai for testing to verify whether the goods are Bamboo fiber of Viscose Staple fiber or others. The Custom House Laboratory, Tuticorin vide their report 21.12.2010 opined that the sample is in the form of dull white fibrous mass composed entirely of cellulosic origin, but have not categorized whether the goods are Bamboo Fiber Viscose or Viscose Fibre of others. The Textiles Committee, Chennai vide their test report dated 29.12.2010 stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter came up for hearing, Id. counsel Shri M. Karthikeyan made oral submissions which can be briefly summarized as under:- 2.2 Test report of Regional Laboratory, Textile Committee describes the product in test report as (Rayon) Staple Fibre'. The report does not specify whether the ciscoes rayon fibre is of bamboo origin or otherwise. Viscose Rayon is a general term which applies to all rayons obtained through viscose method. 2.3 Viscose rayon is undoubtedly a manufactured regenerated cellulose fibre. The report could be taken as conclusive only when there is a clear indication as to nature of material that has gone into manufacture of viscose fibre. The cellulose fibre can be various origin as pine, eucalyptus, bamboo etc, it is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had imported the impugned goods declaring them as bamboo fibre (1.2 DEN x 38 MM). No doubt, the packing invoice and packing list also indicate the goods to be bamboo fibre. The appellants have also produced some letters from China Textile Resources Pudong Ltd., Intertek etc. which state that the goods described as bamboo fibre is made from natural bamboo and that the goods were actually 100% rayon from bamboo. Be that as it may, the inputs have been got tested by the departmental officers from the Customs House Laboratory as well as from the Textiles Committee, Chennai, Although the report of the Customs Laboratory is not specific and only indicates that the sample is fibrous mass composed entirely of cellulosic origin, report of the Text ..... X X X X Extracts X X X X X X X X Extracts X X X X
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