2010 (2) TMI 482

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....dent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The Revenue filed this Appeal against the impugned order whereby the Commissioner (Appeals) accepted the declaration in respect of polyester fabrics (other than upholstery textured) and allowed the benefit of Notification No. 14/2006-Cus., dated 1-3-2006. The case of the Revenue is that the goods in question is upholstery mate....

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....ric is upto customer's/user's choice and fashion trend. The contention is that in view of this opinion, it cannot be said that the fabric in question is upholstery fabric. 5. We find that the sample of the fabric in question was sent to the Textile Committee for examination. The Textile Committee, Kolkata had not given any opinion. The Textile Committee, Mumbai only opined that the same can be us....