2019 (5) TMI 1577

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....) for appellant None for respondent ORDER Per: C J Mathew These appeals lie against order-in-appeal no. 117 & 118/2009/MCH/ADC/Gr.III/2009 dated 6th May 2009 of Commissioner of Customs (Appeals), Mumbai - I in which Revenue is aggrieved by the allowing of the appeals of the importer in the matter of procurement of 'polyester fabric made out of non-texturised polyester yarn', classifiab....

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....ports of the two tests confirmed the presence of 'texturized yarn' beyond that stipulated in the description pertaining to heading no. 5407 6190 of the First Schedule to the Customs Tariff Act, 1975 thus disentitling them to the benefit of the notification supra. In appeal, the first appellate authority, casting doubts on the reliability of test results that were not made available to importer and....

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....not of material significance as both indicated non-conformity with the qualities of fabric manufactured from non-texturised yarn. It is pointed out that the reference to Textile Committee was mandated by circular no. 23/2004-Cus dated 15th March 2004. 6. We find that the goods had originally been cleared on the basis of the report of the Textile Committee without any objection. Though the origi....