2017 (11) TMI 1791

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....andra, President and Shri V. Padmanabhan, Member (T) Shri S.K. Meheta, Advocate, for the Appellant. Shri S.N. Mitra, Assistant Commissioner (DR), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed by the appellant against the impugned Order-in-Original No. KOL/Cus/Port/47/2017/GR-3, dated 27-10-2017 passed by Commissioner of Customs (Port)....

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....hereas the importer clarified that the goods are rightly classifiable under sub-heading 5407 61 90. 3. The DFIA License furnished by the importer covered the import of the following items : Sl. No. ITC HS Code Import Item Name Qty. UOM CIF (Rs.) CIF (US Dollars) 1. 5407 00 00 Man Made Dyed Polyester Fabrics (GSM : 63 + 10%) 202711.000 Sq. Meter ----- ....

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....He further submitted that the license covered goods imported and falling under the broad sub-heading 5407 00 00. In spite of difference of opinion in respect of classification at the sub-heading level between the importer as well as the Department, it is submitted that the goods will be covered under the broad heading of 5407. 6. The Ld. D.R. for the Revenue justified the impugned order. ....