TaxTMI 
TaxTMI 
2024 (9) TMI 1429
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....UDICIAL ) 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 'Polyester Bed Sheet' vide Bill-of-Entry N....
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....inal, 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.1,25,000/- were also imposed under Section 112(a....
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..... 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 clothing and worn textile articles; rags" while Chapter Hea....
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....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 this, we hold that the impugned goods have been correctly classified by the respondents ....