2017 (5) TMI 1180

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....jhi, AR for the Appellants Shri A S Hasija, Consultant for the Respondent ORDER Per V Padmanabhan: The appeal has been filed by Revenue against the order-in -appeal dated 8.11.2013 passed by Commissioner (Appeals) New Delhi. The respondents imported goods and declared them as "New Trim Cutting Synthetic Waste" and classified the goods under CTH 63109040 and claimed the benefit of CVD a....

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....above background, we have heard Shri R K Majhi, learned AR appearing for the Revenue and Shri A S Hasija, learned Consultant appearing for the respondent-assessee. 3. Learned AR submitted that the imported goods were found on examination to be in running length with complete edge on both the sides. It was also found to be in proper packing and did not appear to be waste. He submitted that such ....

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....or use in the manufacture of such hand made rugs. The examination report of the imported goods indicates that these are in the form of synthetic strips in running length of width of 2.5 inches to 4 inches. Fabric with the width of 2.6 inches to 4 inches even if it is in running length cannot be considered as synthetic strip classifiable under CTH 5603. The CTH 6310 covers "used or new rags, scrap ....