2018 (4) TMI 1344

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....de bill of entry no. 706238/05.10.2007, of Rs. 13,41,951/- on imports effected against bills of entry no. 500656/10.02.2006 and 503201/04.07.2006 and of Rs. 2,22,882/- on goods imported under bill of entry no. 702705/10.05.2007, along with interest thereon, and imposition of penalty of Rs.Rs. 15,00,000/- on M/s Sachdev Overseas under section 112 (a) of Customs Act, 1962. 2. At the core of the dispute is the classification of 'billiards cloth' under heading number 5112 1930 and 5112 3030 (according to the composition) as held by the adjudicating authority and under heading number 9504 9090 of the First Schedule to the Customs Tariff Act, 1975 as claimed in the bills of entry. Samples from live consignment sent for testing to the Textile Com....

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....at cloth for use on billiard tables may be of the same material but, in the absence of presentation in 'made to measure' form or for direct use on billiard tables, find ourselves unable to accept the proposition that intended use should be inferred from the declaration. The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other uses. Consequently, we find no reason to discard the re-classification of the goods under chapter 51 of the First Schedule to the Customs Tariff Act as determined in adjudication order. Though the Learned Counsel has placed reliance on the decision of the Tribunal, in Mac & Megha Agro Equipments (P) Ltd v. Commissioner of Customs, Cochin [2006 (19....