2024 (3) TMI 1388

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....bnath , Authorized Representative for the Appellant / Dept. Shri K. K. Sanyal , Consultant for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent imported three consignments declared as "100% Polyester bed cover / Quilt Cover" classifying the same under CTH 6304 of the Customs T....

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....alty of Rs.3,50,000/- was also imposed under Section 112(a) of the Customs Act, 1962. 3.1 The Revenue is aggrieved from the said order as it is claimed that the respondent, having deliberately mis-declared the goods, mandatory penalty under Section 114A of the Customs Act, 1962 should have been imposed on them. Therefore, the Revenue is in appeal before us. 4. Heard the Ld. Authorized Repres....

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....ether the respondent has properly classified the impugned goods or not. 6.1 In the Bill-of-Entry, the respondent has described the goods as "Bed sheet (100% Polyester)" 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 Heading 6304 deals with: - ....

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....eets and quantity of the goods in numbers has been described by the respondent. 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....