2004 (4) TMI 161

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....d Order. 2. Shri S.V. Arya, learned Advocate, submitted that the Appellants had received an order from the Ordnance Equipment Factory for supply of the Netting Mosquito Round Mesh of Polyester Filament; that as per the specification attached with the Order the material was to be Knitted Fabrics; that accordingly they imported a consignment of knitted fabrics from M/s. Minh Khai Textile Company, Vietnam; that the Deputy Commissioner under Order-in-Original No. 7/2002, dated 28-3-2002 classified the impugned goods as knitted fabric classifiable under Heading 58.04 of the Tariff; that the Commissioner (Appeals) also under the impugned Order has rejected their appeal. The learned Advocate, further, submitted that the sample drawn by the Depa....

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.... held by the Tribunal in the case of Sunil Polyplast Ltd. v. CCE, Calcutta - 2002 (146) E.L.T. 435; that personal opinion of Customs Appraiser cannot be equated with the expert opinion. 3. Countering the arguments Mrs. Charul Baranwal, learned SDR, submitted that the impugned goods were declared to be Netting Fabric; that as per the invoice the goods had been described Netting Fabric; that from the fact that the fabric in question has been described as Netting Fabric in the invoice goes to show that it was net fabric classifiable under Heading 58.04 of the Tariff; that the opinions of IIT and NITRA have been obtained on the samples sent by the Appellants themselves without the knowledge of the Department; that it is not known as to which....

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....r knitted or crocheted fabrics". The learned Advocate for the Appellants had produced a photocopy of the contract entered by them with foreign supplier according to which they had placed the order for knitted netting fabric. However, the supplier while supplying the goods has mentioned the description of the goods in invoice as only 'netting fabric'. No clarification has been brought on record from the supplier as to why the description of the product has been given as 'netting fabric' if the fabric supplied by them is knitted netting fabric. We also observe that in the Packing List also the description of the goods is mentioned as 'netting fabric' only. Even in the copy of E-Mail filed along with the appeal the foreign supplier merely ment....