TaxTMI 
TaxTMI 
2026 (8) TMI 250
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....er of Customs (Port) Custom House, 15/1, Strand Road, Kolkata-700001, wherein the Ld. Commissioner has re-classified the goods imported by the Appellant and confirmed the differential customs duty, along with interest and penalty. 2. The facts of the case are that the Appellant imported "umbrella panel fabric cut in shape and size" through various Bills of Entry. The said goods were classified by the Appellant under the CTH 6307 - Other made-up textile articles. The said classification was declared in the Bills of Entry and accepted by Customs officers at the time of assessment. 2.1. Subsequently, the department issued an Audit Consultative Letter dated 16.11.2023 alleging misclassification of the goods and proposing classification un....
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....n triangular shape are made-up textile articles classifiable under Heading 6307. The Appellant submits that the said judgment directly applies to the facts and circumstances of the present case. 3.4. The Appellant submits that there is no suppression or mis-declaration in this case. All imports were made through Bills of Entry. Description of goods was fully declared in the Bills of Entry. Classification was openly declared. Customs has assessed the goods without raising any objection. Thus, the Appellant submits that the Show Cause Notice issued by invoking extended period of limitation, by invoking the provisions under Section 28(4) of the Customs Act, is legally not sustainable. In support of this contention, the appellant relied on t....
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....brella panels and not textile fabric. In trade parlance also the goods are known as umbrella panels. They are not sold or purchased as textile fabrics. In the case of Dunlop India Ltd vs Union of India,1983 (13) ELT 1566 (SC), the Hon'ble Supreme Court has held that Classification should follow commercial understanding. 6.2. Further we find that CTH 6307 specifically covers made-up textile articles where as CTH 5407 asis a general heading having the description woven fabrics of synthetic filament yarn. As per General Rules of Interpretation, a specific heading is always preferred over a general heading. As CTH 6307 specifically covers umbrella panel fabric cut in shape and size imported by the Appellant, we hold that the goods imported b....
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....are capable of being regarded as "made-up" textile articles, attracting Chapter Heading 63.07 6.4. We find that the ratio of the decision cited supra is squarely applicable to the facts and circumstances of the present case. Accordingly, by relying on the decision cited supra, we hold that the umbrella panel fabric cut in shape and size are appropriately classifiable as made-up textile articles under Heading 6307 and reject the re-classification of the impugned goods under the CTH 5407 by the Revenue. 6.5. The Appellant has also contested the demands confirmed in the impugned order on the ground of limitation. We find merit in the submission of the Appellant that there is no suppression or mis-declaration in this case. We find that al....