TMI Blog2024 (3) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under CTH 5407 Or under CTH 6304 - confiscation - penalty - HELD THAT:- We find that a similar issue has been examined by this Tribunal in the case Commissioner of Customs (Port) vs. M/s. Silpha Finvest P. Limited [ 2024 (3) TMI 246 - CESTAT KOLKATA] and it was held that merit classification of impugned goods is under CTH 6304 whereas the Revenue wants to classify the same under CTH 5407 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue is of the view that the said consignment contains Polyester Woven Fabrics and the same is classifiable under CTH 5407 whereas the respondent had classified the goods under CTH 6304. Therefore, representative samples were drawn and thereafter, after completion of investigation, a show cause notice was issued alleging that the respondent had mis-declared the goods. The matter was adjudicated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liberately and therefore, the mandatory penalty under section 114A of the Act is to be imposed. 5. We find that a similar issue has been dealt by this Tribunal in the case Commissioner of Customs (Port) vs. M/s. Silpha Finvest P. Limited vide Final Order No.75376/2024 dated 29.02.2024, wherein this Tribunal has observed as under:- 5. On the other hand, the respondent through their cross-objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polyester yarn, it does not mean that the article loses its identity as Bed spreads/ Bed sheets, which are properly classifiable under Customs Tariff Heading 6304. 6.2 However, the Revenue has sought to re-classify the above goods under Customs Tariff Heading 5407, which classifies:- 54.07 - Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fine is payable by the respondent. 8. In view of the above, we dismiss the appeal filed by the Revenue. 6. We find that a similar issue has been examined by this Tribunal and it was held that merit classification of impugned goods is under CTH 6304 whereas the Revenue wants to classify the same under CTH 5407. As the classification adopted by the adjudicating authority is not sustainable, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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