TaxTMI 
TaxTMI 
2008 (11) TMI 451
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....ng No. 5407 61 90 of the Tariff and the goods were also confiscated on the ground of misdeclaration. 2. The adjudicating authority held that the goods are not available for confiscation hence no redemption fine is imposable. The Revenue filed appeals against this part of the order asking for redemption fine in respect of confiscated goods. 3. The appellant made import of polyester fabric (untextured) and claimed the classification under Chapter Heading No. 5407 61 90 of Customs Tariff. At the time of clearance, samples were drawn and were sent to CRCL, as per the report of CRCL imported fabric was composed of textured filament yarn of polyester. In view of this test report, the Revenue wants to re-classify the goods. 4. Th....
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....cribed for ascertaining as to whether a particular yarn removed from fabric is textured or not. There is a Standard Test Method for yarn Crimps and Yarn Take Up in Woven Fabrics, Designation D3883-99 prescribed by ASTM. As per ASTM the summary of test methods given in the ASTM is as under :- "Bench marks are placed on a length of a yarn as it lies in a woven fabric. The distance between the bench marks is measured. The yarn is removed from the fabric, straightened by applying suitable tension, and the distance between the bench marks is re-measured. Yarn crimp is the change in length expressed as a percent and based on the in-fabric distance." 6. It is also mentioned in the ASTM that yarn removed from the woven fabric contains undula....
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....lly mentioned that the fabric is composed of textured filament yarn of polyester, therefore, imported goods are misdeclared to evade payment of duty. 9. We find that the Revenue is relying upon the test report of CRCL. The chemical examiner was cross-examined by the importer. In the cross-examination, the chemical examiner admitted that the examination was on visual as well as microscopic examination. It is also admitted in the cross-examination that there are standard method prescribed to check the textured nature of filament under American Standard for Testing Material and the same has not been followed. It is also admitted that protocol prescribed under HSN has not been followed. As per Section XI of HSN Explanatory notes there wer....