2005 (8) TMI 457

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....e, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The respondents herein filed Bills of Entry for clearance of 100% polyester knitted table cloth. Since the goods appeared to be classifiable as table linen under Customs Tariff Heading 6302.40 and were restricted for import except under a specific licence, confiscation of the goods was proposed and imposition of pen....

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.... their import and he held that the special import licence submitted would be valid to cover the goods and therefore, set aside the order of adjudication. Hence, this appeal by the Revenue. 2.The Customs Tariff Heading 6302.40 covers "table linen, knitted or crocheted." Examples of table linen as seen in HSN Explanatory notes are table cloths, tea napkins etc. Explanatory notes to this heading onl....