2024 (9) TMI 1429

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....BLE SHRI ASHOK JINDAL, MEMBER ( JUDICIAL ) And HON'BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Subrata Debnath , Authorized Representative for the Appellant None for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The Revenue is in appeal against the impugned orders. 2. The facts of the case are that the respondents imported consignments of bed sheets, declared as '....

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.... adjudicated vide respective Orders-in-Original, both dated 29.11.2017, and the goods were held to be misdeclared and consequently confiscated; demands of duty were confirmed against the respondents by classifying the goods under CTH 5407 along with redemption fine of Rs.2,50,000/- in each case under Section 125 of the Customs Act, 1962, along with interest; penalties of Rs.1,00,000/- and Rs.1,25,....

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....ve. 6. In view of the submissions made by the Ld. Authorized Representative, we have to analyze whether the respondents have properly classified the impugned goods or not. 6.1 In the Bills-of-Entry filed, the respondents have described the goods as "Polyester Bed Sheet" and that too in numbers. Chapter 63 deals with the following goods: - "Other made up textile articles; sets; worn clothi....

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....ric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondents. In the circumstances, the merit classification of the impugned goods is under CTH 6304 of the Customs Tariff Act. Therefore, we classify the impugned goods as 'Bed spreads' (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of th....