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TMI Blog2018 (4) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ide bill of entry no. 706238/05.10.2007, of Rs. 13,41,951/- on imports effected against bills of entry no. 500656/10.02.2006 and 503201/04.07.2006 and of Rs. 2,22,882/- on goods imported under bill of entry no. 702705/10.05.2007, along with interest thereon, and imposition of penalty of Rs.Rs. 15,00,000/- on M/s Sachdev Overseas under section 112 (a) of Customs Act, 1962. 2. At the core of the dispute is the classification of 'billiards cloth' under heading number 5112 1930 and 5112 3030 (according to the composition) as held by the adjudicating authority and under heading number 9504 9090 of the First Schedule to the Customs Tariff Act, 1975 as claimed in the bills of entry. Samples from live consignment sent for testing to the Textile Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat cloth for use on billiard tables may be of the same material but, in the absence of presentation in 'made to measure' form or for direct use on billiard tables, find ourselves unable to accept the proposition that intended use should be inferred from the declaration. The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other uses. Consequently, we find no reason to discard the re-classification of the goods under chapter 51 of the First Schedule to the Customs Tariff Act as determined in adjudication order. Though the Learned Counsel has placed reliance on the decision of the Tribunal, in Mac & Megha Agro Equipments (P) Ltd v. Commissioner of Customs, Cochin [2006 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported under the earlier bills of entry is not recoverable. For this reason, the demands pertaining to the earlier bills of entry are set aside.
7. As the differential duty arising from re-classification is limited to Rs. 5,907/-, and without the taint of misdeclaration on the part of the importer, the goods are not liable for confiscation, under section 111 of Central Excise Act, 1962, and, therefore, penalty under section 112 of the Customs Act, 1962 does not also lie.
8. For the above reason, the impugned order is set aside except to the extent of upholding the classification but limiting the recovery to the differential duty in bill of entry No. 706238/05.10.2007.
(Pronounced in Open Court on 03/04/2008_) X X X X Extracts X X X X X X X X Extracts X X X X
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