TMI Blog2018 (10) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the opinion given by the Textile Committee, Mumbai to the effect that the imported goods are neither coated nor impregnated. Thereby, we rule out the classification under Chapter 59, claimed by the importer. In the circumstances, the classification is required to be decided on the basis of the General Rules for Interpretation of Import Tariff. Rule 3 provides for classification when the imported goods are prima facie classifiable under two or more headings. The imported goods are composite goods made up of knitted (Chapter 60) as well as woven (Chapter 54) fabrics. In terms of Rule 3 (b), the essential character will decide such classification. Original Authority has decided the classification under Chapter 54 considering the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The lower layer was made up of knitted fabrics and the upper layer being composed of Woven fabrics. The test reports also indicated the details of the percentage of knitted and woven parts. The opinion of the Textile Committee, Mumbai was also taken, which was indicated that the fabric was neither coated nor impregnated. After considering the test reports, the Original Authority passed the assessment order dated 12/08/2008. He took the view that the goods are not classifiable under Chapter CTH 5907 00 99, as claimed by the importer, since the fabric was neither coated nor impregnated. Further for deciding the classification, the Original Authority went by the fact that the percentage of Woven fabric in the imported goods was more than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. After hearing the Ld. DR for Revenue as well as the perusal of record, it is seen that the imported goods were in the form of bonded fabrics made up of two layers- the bottom layer comprising of knitted fabric and the top layer made up of woven fabrics. The two have been bonded together to form the imported goods. The classification claimed by the importer is under Chapter 59 as fabrics which are impregnated or coated. This classification is clearly in-correct in view of the opinion given by the Textile Committee, Mumbai to the effect that the imported goods are neither coated nor impregnated. Thereby, we rule out the classification under Chapter 59, claimed by the importer. 6. In the circumstances, the classification is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .9 Black 46.5 53.5 42.5 57.7 7. On the other hand, the ld. Commissioner (Appeals) in his impugned order has taken the view that neither of the two components can be said to have the essential character of the imported goods. Looking at the percentages by weight of knitted as well as woven fabrics, we agree with the view of Commissioner (Appeals) that neither knitted nor woven can be considered to be the essential character of the imported goods. In that case, Rule 3 (c) has to be resorted to whereby classification has to be decided as per the heading occurring last in numerical order among those which equally merit classification. The most ..... X X X X Extracts X X X X X X X X Extracts X X X X
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