COLLECTOR OF CUSTOMS BOMBAY Vs. S S ENTERPRISES

JUDGEMENT

(1.) The CEGAT has found that the goods were invoiced as wool waste (coloured wool thread waste). This was how the goods were also described in the Bill of Entry. If the department is refusing to accept the description and classification of the goods as evidenced by the invoice and the Bill of Entry, then it is for the department to establish that the goods are different. The CEGAT has found that there is no material to sustain the finding of the Assistant Collector that the goods imported were not wool waste. No. reasons are brought to our notice to interfere with the finding of the tribunal. The appeal is dismissed.