| Date: |
22-02-2002
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| Notification No: |
Customs Circular No 14/2002
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding mis-declaration of constitution of textile fabrics and classification thereof - evasion of duty
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Regarding mis-declaration of constitution of textile fabrics and
classification thereof - evasion of duty
Custom
Circular No. 14 dated 22nd February 2002
I am directed to invite your attention
to the subject mentioned above and to say that a case of misdeclaration of
classification has been reported to the Board. The modus operandi is as follows:
2. CTH 5407.61 covers other
woven fabrics containing 85% or more by weight of non-textured polyester
filaments whereas CTH 5407.69 covers woven fabrics other than those that fall
under CTH 5407.61. Depending upon whether such fabrics are for upholstery or
otherwise they are leviable to concessional duty under notification No.
23/2001-Cus., dated 1.3.2001. The intelligence indicated that the importers were
mis-classifying the fabrics imported by them under CTH 5407.61 even though the
polyester non- textured monofilament yarn was found to be less than 85%. When
the representative samples were sent to CRCL for testing, the test reports
confirmed the intelligence.
3. The Custom Houses may,
therefore, keep a watch over such imports and to ensure that the goods, namely,
polyester woven fabrics are classified correctly and charged to duty
accordingly.
4.
Please acknowledge receipt of this Circular.
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