2017 (10) TMI 520

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....haudhary and Ms Preeti Khiwani, Advocate for the Appellants Shri K Poddar, DR for the Respondent ORDER Per: V. Padmanabhan The appeal is against Order-in-Appeal No.BHO-EXCUS-001APP-389-16-17 dated 20.10.2016. The appellant imported various types of readymade garments, fabrics, footwear etc. and filed Bill of entry No. 164 dated 24.5.2013 at ICD Dhanbad, Indore. Out of many items import....

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....porting documents. The provisional assessment, originally ordered, was finalized by the Assistant Commissioner vide his order dated 18.6.14. On appeal, vide impugned order, the Commissioner (Appeals) approved the classification under Chapter 62. Aggrieved by the order, the present appeal has been filed. 2. With the above background, we heard Shri Rohit Chaudhary, Ms. Preeti Khiwani and Shri K P....

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....e to classification of the item declared as "girls tight". The department was of the view that the correct classification of the item will be as "girls trouser" and not as "girls tight". The test report from the Textile Committee gave the composition of the fibre used to make the item, whose major content was other than synthetic fibre. We also find from the record that the appellant vide his lett....