Leakless Gasket India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that ‘Twaron Para Aramid Pulp’ is classifiable under Customs Tariff Item 5601 30 00 and not under Customs Tariff Item 5601 22 00. Accordingly, differential duty along with interest confirmed.
Facts- The present appeal has been preferred by the assessee mainly on the question that whether ―Twaron Para Aramid Pulp imported by the appellant merits classification under Customs Tariff Item 5601 22 00, as claimed by the appellant or under CTI 5601 30 00, as held in the impugned orders?
Conclusion- Held that the CTI 5601 30 00 under which the goods were classified by the department is ‘textile flock and dust and mill neps‘. Textile flock, according to the HSN explanatory notes, are textile fibers not exceeding 5 mm in length. The ‘Test Report‘ from the supplier submitted by the appellant described that the length of the material is less than 5 mm. Therefore, the goods squarely fall under CTI 5601 30 00 and not under CTI 5601 22 00. Consequently, the differential duty with applicable interest is payable. We decide the question of classification of the imported goods in favour of the Revenue and against the appellant.
