2018 (2) TMI 848

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....s Shri P Juneja, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order in Appeal No.366/2017 dated 15.06.2017. 2. Vide Bill of Entry dated 09.7.2014, the appellant has imported "Polyester Quilt cover" from China. The same was packed in 280 bales having gross weight 25000. The gross value of the goods was Rs. 8,47,382.34. The DRI detaine....

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....r. So, the preliminary objection raised by the learned Counsel has no merit and same is over-ruled. 5. On merit, at the strength of written submission, the learned Counsel for the appellant submits that the Textile Committee test report dated 19.11.14, has declared the said items as "Polyester Woven Fabrics" classified under 6302.22. But the same has no basis as the items were "quilt covers". It ....

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....t remains that in the said case, dispute was that "quilt cover" is nothing but double bed sheet and duty rate for both the items was the same. But in the instant case, the dispute is regarding running cloth which was imported. The same was contained in 280 bales of Polyester woven fabrics. The same was claimed as "polyester quilt covers" but fact remains that the fabrics was not cut into sizes. St....