2019 (3) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant None for the respondent ORDER Per: C J Mathew This is an appeal of Revenue against order-in-appeal no. 322 (Gr.VII I/R)/2010 (JNCH)/EXP-21 dated 26th October 2010 of Commissioner of Customs (Appeals), JNCH, Mumbai Zone II setting aside the order of the original authority in relation to imports effected by M/s Royal Robe Corporation. 2. The respondent had imported 100% cott....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t product for comparison of the imported fabric with the sample of the fabric used in the export product. Nor there is a requirement for the licence holder to furnish at the time of import any additional specification or characteristics of the fabric used in the export product other than what have been recorded in the shipping bill at the time of export. There are also no provisions in the policy ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y apply to the present case of the import of the relevant fabrics covered under the above policy para.' 3. Learned Authorised Representative submits that the impugned order is erroneous as the goods were themselves not amenable to further printing. According to him, the report of the Textile Committee indicated the fabrics to be consistent yarn of different colours which is at variance with the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ck and self-design'. This, in our view, is not contested and would render the fabric incapable of being subjected to further printing of any pattern in the normal course from an aesthetic or from commercial standpoint. Reliance placed by the first appellate authority on the chapter note, even though sacrosanct for classification, may not be relevant for the purposes of determination of eligibility....