Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal rules in favor of appellant on bonded fabrics classification dispute.</h1> The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant in a case involving the classification of bonded fabrics. The Tribunal agreed ... Stay/Dispensation of pre-deposit - Bonded fabrics The Appellate Tribunal CESTAT, New Delhi, consisting of S/Shri M. Veeraiyan and P.K. Das, heard a case concerning the importation of bonded fabrics. The fabrics were composed of woven and knitted fabrics bonded together with adhesive material. The Commissioner disagreed with the classification of the fabrics as woven and imposed a differential duty, interest, and penalty. The appellant argued that the fabrics should be classified under Chapter 55 as they consisted of different fabrics bound together, not different yarns. The Tribunal agreed with the appellant, finding the classification appropriate. They waived the pre-deposit of dues and stayed recovery until the appeal was disposed of. The authenticity of the samples used in many ports could not be established, so the Commissioner's findings were not upheld. The Tribunal's decision was made after careful consideration of both parties' submissions.