2017 (2) TMI 664

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....ared as 'lace' falling under CTH 58042990 of the Customs Tariff Act vide Bill of Entry No. 4397936 dated 18.8.2011 and claimed the benefit of Notification No. 21/2002- Cus dated 1.3.2002 (Sr. No 167). On examination of the goods it was observed that the said goods were declared as 'lace' whereas on physical examination the same appeared to be "Fabric". The quantity of the said goods was found to be 5856 meters having total weight of 950 Kgs. 2. Since the description of goods as mentioned in the said Bill of Entry did not match with their appearance, the representative samples of the goods were drawn and sent to Textile Committee for testing the chemical constituent and report. The said goods were released provisionally on....

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.... CTH 58042990 of the Custom Tariff Act, by the importer who claimed the benefit of notification 21/2002- Cus dated 1.3.2002 (serial no. 167). The case of the Revenue is that the goods are in the nature of "Wrap Knitted Fabric" declared as "lace" and classifiable under CTH 60053200. Samples of the imported goods drawn from the current Bill of Entry No. 4397936 dated 18.8.2011, were subjected to test by the Textile Committee, who have opined that the goods are in the nature of "Wrap Knitted Fabric". Serial No. 167 of the Notification 21/2007-Cus grants exemption to various goods imported for use in the manufacture of textile garment or leather garment for export. The case of the Revenue is that among the various items describe in the notifica....