TMI Blog2018 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... scose (Rayon) Staple Fibre, they will have to be classified in the specific subheading in entry 5504-Artificial staple fibres, not carded, combed or otherwise processed for spinning namely “5504 10 00 – “of viscose rayon". Confiscation - redemption fine - penalty - Held that: - he appellant have all through been contending that the goods made from bamboo fibre would fall within the residual entry of 5504 90 90. The suppliers have also invoiced the goods as bamboo fibre only - benefit of doubt will have to be given to the appellants that they have declared the goods under 5504 90 90 on the bona fide belief, albeit misconceived, that the goods would fall under that heading - confiscation, redemption fine and penalty set aside. Appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 5504 1000 attracts Anti Dumping Duty @ 0.194 per kg. On the basis of the test report of the Textiles Committee, Chennai, it appeared to the Department that the goods imported are 61,759 kgs. of 100% Viscose (Rayon) Staple Fiber and merit classification under CTH 5504 1000 attracting Anti-dumping Duty of ₹ 5,52,935/-. Hence show cause notice dated 14.1.2011 was issued to appellants proposing confiscation of imported goods valued at ₹ 82,90,597/- under section 111(m) of the Customs Act, 1962 and imposition of penalty under section 112(a) ibid. In adjudication, the original authority vide order dated 3.2.2011 held that the imported goods are 100% Viscose (Rayon) Staple Fibre falling under CTH 5504 1000 attracting anti-dumping dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tech process. 2.4 Department has obtained test reports from Custom House Labs and as well as Textile Committee. As per the Order in Original the report of Custom House Lab, Tuticorin dated 21.12.2010 the sample is in form of white fibrous mass composed entirely of cellulose origin. On the other hand the report of Regional Laboratory, Textile Committee describes the sample as 'Viscose (Rayon) Staple Fibre.' There is no specific finding in either of the reports as to the nature of the raw material that has gone into making of the product. In absence of any clear finding, it is submitted that the appellant should have been given benefit of doubt. 2.5 The appellant is an established star status holder and there was no necessity f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts, it does not appear that the appellants have asked for any retest. This being so, when the goods are 100% Viscose (Rayon) Staple Fibre, they will have to be classified in the specific subheading in entry 5504-Artificial staple fibres, not carded, combed or otherwise processed for spinning namely 5504 10 00 of viscose rayon . We therefore unable to find any infirmity with the order of the lower appellate authority upholding the very same classification arrived at by the original authority. Consequential decision of the lower authorities ordering payment of anti-dumping duty of ₹ 5,52,935/- as per Notification No.76/2010-Cus. dated 26.7.2010 also does not merit any interference. So ordered. 6. Coming into the matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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