Customs classification under Chapter Heading 6001.22 upheld where the Tribunal's view was found correct on the record.

Imported fabric was held to be correctly classified by the Tribunal under Chapter Heading 6001.22, and no basis was found for appellate interference. The Supreme Court upheld the classification in favour of the assessee, leaving the Tribunal's order undisturbed and dismissing the appeals. The principle stated is that where the classification adopted on the record is correct, interference in appeal is unwarranted.

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Issues: Whether the imported fabric was correctly classified under Chapter Heading 6001.22.

Analysis: The Tribunal's classification of the imported fabric under Chapter Heading 6001.22 was found to be correct, and no ground was found to interfere with that determination.

Conclusion: The classification was upheld in favour of the assessee.

Final Conclusion: The appeals failed and the Tribunal's order remained undisturbed.

Ratio Decidendi: Where the classification adopted by the Tribunal is found to be correct on the record, interference is unwarranted in appeal.

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