Evidence-based reclassification: synthetic bonded fabric exemption cannot be denied without proof that the goods were bleached and dyed.

Concessional customs duty under Notification No. 82/2017-Customs cannot be denied by reclassifying imported synthetic bonded fabrics as bleached and dyed without supporting evidence. The importer's statement established only that the fabrics were synthetic and did not establish bleaching or dyeing. In the absence of a test report or other evidence proving those characteristics, the factual basis for reclassification was unsupported. The exemption benefit therefore remained available to the assessee.

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Issues: Whether the imported synthetic bonded fabrics could be reclassified so as to deny the concessional-duty benefit under Notification No. 82/2017-Customs dated 27.10.2017 in the absence of evidence that the fabrics were bleached and dyed.

Analysis: The reclassification and denial of exemption proceeded on the premise that the importer's statement established that the fabrics were synthetic, bleached and dyed. The recorded statement established only that the fabrics were synthetic in nature; it did not state that they were bleached and dyed. No test report or other evidence supported the finding that the goods were bleached and dyed. The factual premise adopted for reclassification was therefore unsupported.

Conclusion: The exemption benefit could not be denied without a test report or other evidence establishing that the imported fabrics were bleached and dyed; the issue was decided in favour of the assessee.

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