2024 (1) TMI 738

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....able under CTH 580 137 10. The revenue was of the opinion that the said goods are warp pile fabric (uncut) and classifiable under CTH 540 751 19.The goods were examined and representative samples were drawn and were sent to Textile Committee Mumbai to ascertain if the said samples are textured/Non-textured, dyed/non-dyed, Warp or weft Fabrics, pile fabrics or otherwise and the correct HSN Code. 2.1 The Textile Committee opined that the goods were undyed woven polyester woven fabrics classifiable under CTH 5407.61 and the said fabric contains non-textured yarn (warp) and textured yarn (weft) and not piled. It was notice that Notification No. 14/2006-Cus dated 01.03.2006 prescribed BCD on other than Upholstery fabric at the rate of 10% onl....

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....lants are before the Tribunal. The Learned Counsel pointed out that they had contended before the Commissioner (Appeals) that the use of fabric as Upholstery or otherwise should be ascertained from the market. They relied on the decision of Hon'ble High Court of Punjab & Haryana in the case of Shakti Industries vs. Revisional Authority cum Deputy Excise and Taxation Commissioner 2016 (337) ELT 344 (P & H). It was argued that the impugned order simply relies on the observation of ATIRA by holding that Ahmedabad Textiles Industry Research Association (ATIRA) is an autonomous none profit association of textile research. Learned Counsel pointed out that simply because ATIRA is a recognized institution, its view do not become Sacrosanct. He poin....

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....under :- BE No. & Date 3497668 dt. 05.10.2017 Party Name: M/s. J. K. Enterprises Date of receipt of Sample at ATIRA: 24/11/2017 Description of Goods: 100% Polyester Woven Fabrics. Test report • The fabric contains 100% polyester. • The fabric contains flat i.e., non-texturised filament yarn in warp and texturised filament yarns in weft. • The fabric or yarn is undyed. • fabric is woven with warp and welt. • Fabric is uncut. • Fabric is double fabric and is upholstary fabric The submitted sample satisfies the description given. 4.2 The report of Textiles Committee, clearly observe as follow:- "It is ....