1992 (12) TMI 153

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....laimed classification of the goods in the Bill of Entry under 4304.00 Customs Tariff Act, 1975 which covers artificial fur and articles thereof and under heading 4301.00 under CETA, 1985 which covers manufacture of furskin and artificial fur. The Customs House accepted the import licence produced for artificial fur. The goods were also tested by the Dy. Chief Chemist in the Customs House who reported that the sample is the form of a cut piece of light yellow coloured pile type of fabric having furskin like appearance on one side and that it is composed of loose knitted fabric with fibres of short length raised on one side, the other side being plain and that the base fabric is made of man-made filament yarn polyester and the short length ra....

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....(Appeals) having held that the goods will fall under sub-heading 4304 for classification should have issued an order for the consequential refund due to the appellants which will according to the appellants be due to them on the classification being adopted under Chapter 43 for the purposes of customs duty as well as additional duty of customs. The learned Counsel further urged that the goods cannot be classified under Heading 60.01 because assessment of the goods is based on the finding to be artificial fur which is specifically covered by sub-heading 4304.00 CTA and if this is so, it cannot be differently classified under Chapter 60 for purposes of additional duty of customs. The classification of the goods under Chapter 43 based on the t....