TaxTMI 
TaxTMI 
2019 (4) TMI 1097
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....f Entry No.8272855 dated 21/01/2017. He ordered for classification of the imported goods under CTH 54075490 as "Polyester Woven Fabrics" as against the classification declared by the appellant under CTH 63041990 as "Polyester Bed Sheet". In addition to confirming the Customs Duty along with interest, penalty has also been imposed on the appellant. The appellant approached the Hon'ble High Court at Calcutta by filing Writ Petition No. 236/2018, seeking an order for interim relief in the form of Provisional Release of the imported goods, pending decision of the appeal filed before this Tribunal. The Hon'ble High Court passed the order dated 15/06/2018, in which it directed the Tribunal to consider and decide the interim Application for grant ....
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....d under the category of "made up" Textile articles. Accordingly, keeping in view the nature of the fabrics used, the goods were proposed for classification under CTH 54075490. 5. The appellant was issued a Show Cause Notice and on completion of process of Adjudication, the impugned order was passed. 6. The order has been challenged on the following main grounds as explained by the Ld. Advocates appearing for the appellants. (i) Similar goods are being allowed all over India as made ups articles under Chapter 63 of the Customs Tariff Act. (ii) The imported goods, in common parlance, are more known as "Bed covers" and are nothing but made up articles. (iii) It is also submitted that the appellant cannot be penalized, if the Customs De....
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....ling by hot cutting or by other simple means; (d) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (e) cut to size and having undergone a process of drawn thread work;" (f) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 10. The essential distinguishing feature of made up article is that....