At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONORABLE JUSTICE: D.N. PANDA
By, MEMBER AND THE HONORABLE JUSTICE: MADHU MOHAN DAMODHAR
For Petitioner: R. Srinivasan, Consultant And For Respondents: K. Veerabhadra Reddy, JC (AR)
1. Record reveals that altogether a new ground was raised before learned Commissioner (Appeals) to convert "shirting material" into "lining material" and claimed benefit under Sl. No. 168 - Condition No. 21 of Exemption Notification No. 21/2002-Cus, dated 1-3-2002. We appreciate that what that was the goods before the Customs authority was found to be "shirting material" without being the lining material. Therefore claim was not made at the original stage and the goods have already been cleared. It is impossible to comprehend that the contention of appellant is correct. Therefore appeal is dismissed.
2. We may state that after clearance of the goods out of discharge of the Customs, the character and nature of the goods
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cannot be altered by any stretch of imagination, claiming any benefit.