Per S.S. Kang : Common issue is involved in these appeals, therefore, are being taken up together. The appellant filed these appeals against the impugned orders whereby the demand was confirmed after classifying the imported goods under Chapter Heading No.5407.6190 of the Tariff and the goods were also confiscated on the ground of mis-declaration.

2. The adjudicating authority held that the goods are not available for confiscation hence no redemption fine is imposable. The Revenue filed appeals against this part of the order asking for redemption fine in respect of confiscated goods.

3. The appellant made import of polyester fabric (untextured) and claimed the classification under Chapter Heading No. 5407.6190 of Custom Tariff. At the time of clearance, samples were drawn and were sent to CRCL, as per the report of CRCL imported fabric was composed of textured filament yarn of polyester. In view of this test report, the Revenue wants to re-classify the goods.

4. The contention of the appellant is that the goods were imported and Bill of Entry was filed and the description of goods were given as per the invoice under which goods were imported. The main contention of the appellant