2005 (2) TMI 567

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.... Verma, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Sunint Auto Pvt. Ltd. is whether 100% Polyester Curtain Fabric imported by them is classifiable under heading No. 60.02 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading 58.04 of the Tariff as confirmed by the Commissioner (Appeals) und....

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.... (Appeals) for sending the samples drawn from the impugned goods for test to the Textile Committee; that the personal observations of the Adjudicating Authority about the nature of the goods cannot be accepted for discarding the expert opinion given by the Textile Committee. 3. Learned D.R. on the other hand has submitted that initially the Appellants have classified their product under He....

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.....)]. 4. We have considered the submissions of both the sides. The Textile Committee has clearly given its opinion that the fabric in question is warp knitted fabric. The Revenue has not brought on record any other opinion of any expert in this field to counter the opinion expressed by the Textile Committee. The Revenue has placed reliance on the personal observation of the Adjudicating Aut....