TaxTMI 
TaxTMI 
2024 (1) TMI 537
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.... goods are rightly classifiable under 6212 and not under the 3926. It is further claimed that the composition of the imported item as per the Regional Laboratory, Textiles Committee, Bangalore reads as : "The bra cup consists of Layer I (knitted polyester) 100%, Layer II (knitted polyester) 100%, and Layer III-(foam) polyurethane 100%. The weight of the sample is 10.27 grams out of which the weight of polyester is 4.94 grams and the weight of polyurethane +adhesive is 5.33 grams." (iii) The learned counsel also submits that the Central Silk Technological Research Institute, Central Silk Board, Bangalore, test report showed that it composed of three layers of materials i.e., 100% polyester fabric both sides and middle layer composed of sponge. In view of the above test reports, the goods are rightly classifiable under 'Textiles and Textile articles' which covers woven, knitted or crocheted fabrics, felt or non-woven, impregnated, coated, covered or laminated with plastics or articles thereof of chapter 39. (iv) It is further claimed that at the time of importation, the goods were in raw form and cannot be considered as 'parts of brassieres ' since they had to be furth....
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....specifically been included in the Act. Furthermore, by reason of the amended Act a provision has been made for reopening the approved classification lists. It is a procedural provision in terms whereof statutory authorities are required to determine as to whether the earlier classification was correctly done or not. The said authority upon giving an opportunity of hearing the parties may come to the conclusion that decision on the approval granted need not be reopened and even if the same is reopened, the reasons therefor are to be stated. As the provision of Section 11A is a recovery provision as regards non-levy or non-paid or short-levy or short-paid or erroneously refunded duties by reason of the said amendment the Parliament had merely provided that an approval on the basis of a classification list inter alia in case of a short-levy can be recovered if a finding is arrived at that the goods had undergone a short-levy." Therefore, it is a settled issue that the Revenue can reopen their own assessments within the time limits prescribed in the Act for the reasons mentioned therein as long as the aggrieved parties are put to notice and a reasonable opportunity is provided to th....
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....1) Pacifiers (or "baby's dummies"); ice-bags; douche bags, enema bags, and fittings therefore, invalid and similar nursing cushions; pessaries, sheath contraceptives (prophylactics), bulbs for syringes. (12) Various other articles such as fasteners for handbags, corners for suit-cases, suspension hooks, protective cups and glides for placing under furniture, handles (of tools, knives, forks, etc.,) beads, watch "glasses", figures and letters, luggage label-holders. (13) Artificial fingernails. The heading excludes household articles such as dustbins and mobile garbage bins (including those for outside use). As seen from the above description of the articles the question of classifying the bra cups under Chapter 39 is ruled-out. Moreover, the appellant themselves are not clear as to where to classify them and accordingly claim classification under 3 different Headings 39262041 or 39262049 or 39262099. CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted 1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted (other than those of heading 6....
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....reasing the number or size of the stitches and designed to be used for the manufacture of articles of this heading, even when presented in the form of a number of items in the length. The heading does not include corsets and belts made wholly of rubber (heading 40.15). As seen above from the HSN notes, it is absolutely clear that the bra cups are to be classified under 6212. The only contention of the appellant is that since the chapter notes excludes woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, as per clause (h) it should be classified under Chapter 39. This exclusion cannot be read in isolation without all other factors that describe the article. As seen from the General Interpretative Rules (reproduced below), the goods are to be classified as per the terms of the section notes and the Chapter notes. In this case, the Chapter 6212 clearly includes Brassier and when there is a specific description, the goods cannot be classified based on the content of the material used to manufacture the same. The Interpretative Rules reproduced below as seen under clause 2(a) the essential character of the product decides the classification and here the bra cu....