1998 (9) TMI 285

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....ith relevant import documents seeking classification of the goods under Chapter sub-heading 6603.90 and seeking clearances under OGL. Two Bills of Entry were presented on 13-11-1996 and other two Bills of Entry were presented on 3-1-1997. Two show cause notices were issued to the appellant proposing classification of goods under Chapter sub-heading 6307.90, in which case the import would requires specific licence and proposing confiscation of the goods and imposition of penalty, since the appellant did not possess any specific licence. Though the appellant resisted the notices, the Commissioner of Customs, Bangalore, passed two separate orders confirming the proposals in the notices and confiscating the goods, allowing redemption on payment....

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....other words, the panels are capable of being regarded as "made-up" textile articles, attracting Chapter Heading 63.07 4. Chapter 66 of the Tariff with 'Umbrellas, sun-umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof". Heading 66.01 takes in 'Umbrellas and sub-umbrellas'. Heading 66.02 takes in 'walking-sticks, seat-sticks, whips etc.' Heading 66.03 takes in 'parts, trimmings and accessories of articles of Heading Nos. 66.01 to 66.02. Sub-heading 10 relates to 'Handles and knobs'. Sub heading 20 relates to 'Umbrella frames, including frames mounted on shafts'. Sub-heading 90 takes in 'Other'. It is significant to note that parts, trimmings and accessories are specifically referred to in Heading No. 66.03 ....

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....d Sub-headings in the HSN Chapter are identical to the Headings and sub-headings in the Indian Customs Tariff. We also find that Chapter Notes in the Chapter 66 of Indian Customs Tariff are identical to HSN Chapter Notes. 7. The follwoing Explanatory Note occurs below HSN Chapter Heading 66.03 :- "This heading excludes parts, trimmings and accessories of textile materials and covers, tassels, thongs, umbrella cases and the like of any material; these are classified separately even when presented with, but not fitted to, umbrellas, sun-umbrellas, walking-sticks etc. (see Note 2 to this Chapter). With these exceptions, the heading covers identifiable parts, fittings and accessories for articles of Heading No. 66.01 or 66.02". Th....

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....s specific licence. 8. The Appellant challenges the confiscation ordered and penalty imposed by the impugned order. In reply to the show cause notices, appellant stated that for the past several years, appellant as well as other umbrella manufacturers have been regularly importing identical goods for past several years, classifying the same under Heading 6603.90 and the same has been in the past regularly accepted by the Customs authorities and the Bills of Entry have been duly assessed accepting the classification and the revenue has taken a contrary view only since December, 1996. Supply orders in these cases had been issued long prior to December, 1996 and the goods had been received only in November, 1996. In reply, it was furht....