Tribunal classifies silk-embroidered boxes as jewelry boxes under Chapter Heading 42.02

The Tribunal overturned the decision of the Commissioner of Customs (Appeals) and classified silk-embroidered boxes as jewellery boxes under Chapter Heading 42.02, not as textile made-ups. The original order disallowing the classification was reinstated, and the Revenue's appeal was successful.

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The Revenue filed an appeal against the Commissioner of Customs (Appeals) who had reversed the order disallowing classification of silk-embroidered boxes under DEPB credit as silk made-ups. The Tribunal found that the boxes should be classified as jewellery boxes under Chapter Heading 42.02, not as textile made-ups. The impugned order was set aside, and the original order disallowing the classification was restored. The appeal of the Revenue was allowed.

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