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Annapurna Industries V/S Commissioner of Customs (Port), Kolkata

    Final Order Nos. 77308-77315/2017-KOL in Appeal Nos. C/75184, 75208-75209, 75300, 75304, 75309, 75360 and 75564/2015-DB

    Decided On, 30 August 2017

    At, Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA
    By, (PRESIDENT) AND THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Petitioner: S.C. Ratho and B. Singh, Consultants And For Respondents: S.K. Naskar, AC (AR)



Judgment Text


1. The present appeals have been filed against the Orders-in-Originals/Orders-in-Appeals mentioned above and another appeal No. C/75304/2015 is a cross appeal filed against Order-in-

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Appeal mentioned above. In all the appeals the issue is identical. Hence, all the appeals are disposed of by a consolidated order for the sake of brevity.

2. The period of dispute is June, 2014 to February, 2015.

3. The brief facts of the case are that during the period under consideration, the appellants have imported "Polyester Quilt Cover" under various bills of entry and paid the duty.

4. The department is of the view that fabric used for the quilt cover is nothing but a double bed sheet. So, enhanced duty was demanded. In the departmental appeal, the plea of the appellant was accepted.

5. With this background we heard Shri S.C. Ratho, Consultant Shri S.K. Naskar, AC (AR) for the parties.

6. After hearing both sides and on perusal of record, we find that it is the main submission of the Ld. Counsel for the assessee that the Customs duty is equal on the quilt cover as well as on the bed sheet. Hence, there is no loss to the exchequer.

7. From the record, it appears that Textile Committee has submitted a report on 25-8-2014 wherein it is mentioned that the item in question is 100% polyester woven printed quilt Cover under H.S. 6302.22.

8. When it is so, then we are of the view that the impugned order passed by the Commissioner is not sustainable and the same is set aside in the assessees appeals specially when expert report is supporting the claim of the appellants. Hence, the appellants will get relief accordingly. For the similar reasons the departmental appeal is also dismissed. In the result, the appeals filed by the appellants are allowed and appeal filed by the department is dismissed
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