2004 (3) TMI 559

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...., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported goods declared to be polyester knitted fabrics under Bills of Entry for home consumption claiming classification under CTH Heading 6001.22 which covers 'looped pile fabrics'. The goods were examined; representative samples were drawn and sent to Textile Committee, Ludhiana and CRCL, New Delhi fo....

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....ng 6001.92 as cut pile polyester fabrics, proposing enhancement of the assessable value, proposing recovery of differential duty and proposing confiscation and penalty. The notices were adjudicated under separate orders of the Commissioner of Customs, who confirmed the classification proposed in the notices, accepted the transaction value of the goods, confiscated the goods with option to redeem o....

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....acing with each cloth alternatively as often as possible; the two fabrics are cut apart by a traversing knife which severs the pile yarns, producing two fabrics with a cut pile face. In the case of the imported fabrics which are made on circular knitting machines in tubular form the pile cannot be cut during weaving as the cloth runs in tubular form and therefore in a single or uni-directional pro....