(1.) In these four appeals, filed by M/s. Viva International and M/s. Tandon Sales Corporation, the issues involved are whether the goods imported by them are classifiable under sub -heading 5806.32 of the First Schedule to the Customs Tariff Act, as claimed by them or under sub -heading 5806.10 as confirmed by the Commissioner (Appeals) and whether the value declared by them is liable to be enhanced.
(2.) Shri Naveen Mullick, learned Advocate, submitted that both the Appellants imported Velcro Tape (Hook and Loose Tape) from M/s. Canwin Enterprises Ltd., Taiwan Branch; that the Department has arbitrarily changed the classification of the product and enhanced the assessable value of the goods after the clearance of the goods; that the Department vide letter dated 20 -12 -2001 has treated the goods as woven pile fabrics and sought to enhance the value on the basis of Bill of Entry dated 19 -1 -2001 of M/s. Fancy Fashions. He, further, submitted that the goods imported by M/s. Fancy Fashions as well as the goods imported by them were not tested as no samples had been drawn by the Department; that the Department has also not furnished them the Bill of Entry of M/s. Fancy Fashions; that thus there is no evidence which can confirm that the goods imported by Fancy Fashions and by them are the same; that no ground has been given by the Department for changing after due application of mind; that the burden of proof in such cases is on the Department which has not been discharged at all.
(3.) Countering the arguments, Shri S.M. Tata, learned SDR, reiterated the findings as contained in the impugned Order.