2004 (3) TMI 501

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.....' The appellants had classified the goods under CTH 6321090 and CETH 630200. It was view of the adjudicating authority that the goods presented as 'quilt cover' were nothing but a single rectangular piece of 100% polyester knitted material with pile on one side, and classified under CTH 60019200, which covers goods which are knitted fabrics of man-made fibre containing short pile. The adjudicating authority relied on Note 7 to Section XI of Customs Tariff which defines 'made up' as under - "7. For the purpose of this section, the expression 'made up' means : (a)       cut otherwise than into squares or rectangles; (b)      produced in the finished state, ready for use (or....

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.... He stated that this item is regularly assessed under Ch. 63 everywhere (copies annexed). Textile Committee's opinion is also in their favour. In view of the above, he requested to allow the appeal. 4.  I have gone through the records of the case. The import documents describe the goods as 'Quilt cover'. The appellants had claimed classification under Heading 630210.90. Said heading covers "Bed linen, knitted or crocheted". The adjudicating authority was of the view that in view of Note 7 to Section XI of the Customs Tariff, piece goods consisting of two or more length of identical material joined end to end and piece goods composed of two or more textiles assembled in layers whether or not padded are not considered as made ups. So,....

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....by stitching or otherwise." In subsequent report, dated 2-1-2004, of Textile Committee it has been stated that "Please refer to your letter dated 1-1-2004 enclosing therewith one sample of 100% Polyester Knitted Quilt Cover (Size 145 cm x 265 cm) with a request to confirm whether the sample submitted is a 'made-up' item or not. In this connection, I am directed to inform you that the sample has been examined and our opinion is as under : The submitted sample is made out of 100% Polyester Knitted (Printed) fabric, cut to length and stitched across the width (two sides making the sample closed in 3 sides and one side is kept completely opened for filing/stuffing and finally making a quilt for used in bed. In our opinion the sam....

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.... authority. 7. The office of Commissioner of Central Excise, Thane vide letter dated 21-1-2004 have stated that, the quilt cover sample in classifiable under Heading 63.04 of Central Excise Tariff provided that no further process is earned out on the said product before use and the same is not fitted with springs or stuffed or internally filled with any material. The adjudicating authority was of view that Central Excise Deptt. must have seen at it through the Central Excise angle. According to him if one has to purchase the said piled fabric from the market, it has to be Central Excise duty paid thereby attracting and duty at the next stage of manufacture and therefore Central Excise situation cannot be equated with the imported go....