TMI Blog2023 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... d 22.2.2012, the goods were found to be sorted fabric cotton knitted clips in small cut pieces of various sizes / length . Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small pieces which could not be used in the manufacture of chindi rugs and also for pulling of fabrics. They hence do not come under the purview of Boards circular 20/11-cus dated 15.04.2011. Such goods which are totally unserviceable and beyond repair, are classifiable under CTH 63109020 and can be imported only under a license from DGFT. The issue regarding cut fabrics which are not in continuous length with a maximum width restriction of 10 inches not being given the benefit of Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not under CTH 60062200 which was felt to be mis-declared by the appellant. In the case of Bill of Entry No. 6068307 dated 22.2.2012, the goods were found to be sorted fabric cotton knitted clips in small cut pieces of various sizes / length . In other words, the goods were cotton knitted coloured rags in small pieces. The appellant had declared a value of USD 0.193455 whereas similar goods cotton knitted rags have been assessed and cleared at USD 0.70 per kg vide BE No 4880548 dated 11.10.2011. Since it appeared that the importer had imported cotton knitted coloured rags without valid import license from DGFT, contravening the provisions of Customs Act, 1962 read with Para 2.17 of FTAP 2009 2014 and also they had misdeclared the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23.12.2011, they did not want to contest this classification by the department and hence paid the duty. They however felt hat the goods did not require to be imported under a license. As regards BE No. 6068307 dated 22.2.2012 the original authority had accepted their classification by categorizing the same as mutilated worn out garments . However, he decided that the goods were restricted by wrongly applying Boards circular 20/11-cus dated 15.04.2011. This circular is only applicable to trim cutting waste or fabric waste of continuous length with maximum width restriction of 10 inches. As per Boards circular No 36/2000-cus dated 08.05.2000 mutilated garments can be allowed for import without license. As regards the change of their de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri-Chennai) to state that fabric trims of continuous length beyond the maximum width restriction of 10 inches and which are not in continuous running length are not exempted from the requirement of license for such goods. She has further reiterated the points given in the impugned order and prayed that it may be upheld. 7. We find that the appellant is not contesting the classification of the goods. As regards the requirement of an import license it is seen that on examination of the goods in BE 5550200 dated 23.12.2011, it was found to be fabric waste and cutting of factory textiles in torn and dirty condition in various sizes and width more than ten inches. Some pieces were in continuous length and some were in small length. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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