TaxTMI 
TaxTMI 
1997 (8) TMI 227
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....n of the goods. After considering the reply, and hearing the importer the Additional Collector held that the goods not artificial fur cloth and therefore not covered by the licences. He imposed penalties on the appellant. The goods, had, pending adjudication been cleared against guarantee, as ordered by the High Court. Hence these appeals. 2. Advocate for the appellant questions the Additional Collector's conclusion. Additional Collector was of the view, in his orders, that for the goods to be considered artificial fur cloth, it should stimulate natural first and it should have long piles. The term artificial fur cloth, which is embedded in the Policy and was specified on the import licence has not been defined in the various trade ....
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....ur and used in place of furs." The "Complete Textile Encyclopaedia" defines "fur fabrics" as "Woven or knitted pile fabrics which trye to imitate fur" and "Furlike-coating" as "Piled fabrics which resemble furs". "Fur", "fur cloth", "fur fabrics" and "imitation fur" and "imitation fur fabrics" are defined in "The Modern Textile and Apparen Dictionary" as follows : "Fur" "The soft, hairy coat which covers the skin of many mammals such as beaver, ermine, sable, fox, squirrel etc. Its uses are obvious." "Fur Cloth" "Any deep-pile fabric made to simulate genuine fur and used in the manufacture of imitation fur garments." "Fur Fabrics" "Large class of pile fabrics of wool, spun rayon, or other fibers imitating various fur....
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....c or fur cloth. 4. The requirements for a fabric to be considered fur cloth are that it should be in imitation of fur and that it should generally have long pile. The Additional Collector does not find against the appellant as to the first requirement. He however says that the fabric has short piles, as seen by him. He relies upon the examination report that the length of pile was 2 mm. Now, none of the definitions above, prescribes any length of pile. A pile is essentially yarn or fibre deliberately produced on cloth. In the case of fur fabric, such a pile serves the function of imitating the fur of the animal which it is intended to resemble. The appellant cites examples of various animals the fur of which is compared of short hai....
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.... was the Additional Collector's function to decide upon the eligibility of the goods to the clearance and not that of the Chemical Examiner. 8. The Additional Collector had held that the goods imported which figures in Appx. 3 are "velveteen" import of which was prohibited. Valveteen is described as "cotton fabrics with a short pile close filling cut to resemble and velvet (Fairchild dictionary) is otherwise known as "cotton velvet." On the basis of the discussion earlier, one of the requirements for a fabric to be considered as fur fabric is that it should simulate natural fur. This is in fact what would distinguish a fur fabric from an ordinary fabric. The fabric in question could be considered to be velveteen because it was a pil....