2018 (9) TMI 1388

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....dent ORDER Per: C J Mathew M/s Sahiba Fabrics Ltd had imported 10870 kgs of goods with the declared value of Rs. 42,69,017/- against bill of entry no. 678881/ 15.09.2009 by claiming classification under heading no. 7607 2090 of the First Schedule to the Customs Tariff Act, 1975. On examination at the docks and drawal of samples which were reported upon by the Deputy Chief Chemist, the classif....

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....e foil imported by them is made of aluminium layered by polyester on one side it is claimed that their declaration was correct. Appellant also challenges the partial reliance on the report of Deputy Chief Chemist in rejecting their advice to classify under chapter 39 of the First Schedule of the Customs Tariff Act, 1975 while accepting the composition of the material. 3. None appeared for appella....