COMMISSIONER OF CUSTOMS Vs. SIYARAM SILK MILLS LTD.

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the Order dated 22.01.2002 passed by the Commissioner of Customs (Appeals), Airport, Mumbai.

(2.) HEARD both the sides and perused the records.

(3.) SINCE 'Shirt' and Tie' are specifically classifiable under CTH 6205 and 6215 respectively, these were classified accordingly and assessed to duty as applicable. The extension of the Notification 105/99 was subject to the fulfillment of certain conditions laid down under Customs Tariff (Determination of origin of goods under agreement on SAARC preferential Trading Arrangement) Rules, 1995 notified by Notification No. 73/95 Cus (NT) dated 07.12.95 which were interpreted by lower the authority as non fulfilling and denied the benefit of the Notification 105/99 and issued order -in -assessment dated 24.11.2001.