2024 (4) TMI 1178

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....ommon issue, therefore, all are disposed of by a common order. 2. The facts of the case are that the appellants have imported 'Polyester Quilt Cover' declaring the unit price of USD 1.20 per piece and filed Bills of Entry for clearance of the goods. The Bills of Entry were ordered for examination on first check basis with an order to check whether the quilt cover has been stitched from three/two sides with one side folded. On examination of the goods representative samples were drawn which were found to be stitched loosely on two sides lengthwise making it to resemble as quilt cover. The stitch was made in such way that it could be detached easily and on unfolding the same it could be converted into one bed sheet of 4.70 meter by 2.30 me....

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....e of under-valuation, hence, the impugned orders are to be upheld. 5. Heard the parties, considered the submissions. 6. We find that on similar imports by some other importer namely M/s. Sidhant Impex, the opinion of the Textile Committee was obtained and the same is extracted below:- 7. As per the said opinion, it is clearly stated that appropriate classification of the said goods is Polyester woven printed quilts and the imported goods have been presented by the appellants as 'Polyester woven Quilt Cover'. If the same are detached then it will look like bed sheet, which is not the correct view of the Revenue and in similar set of facts, this Tribunal has examined the issue in the case of M/s. Annapurna Industries & Others vide Fi....