Appellate Tribunal clarifies grey cotton fabrics classification under CETA, resolves conflicting judgments

The Appellate Tribunal CEGAT, New Delhi resolved the classification issue of grey cotton fabrics/canvas under Heading 52.05 or 59.09 of the CETA by ruling in favor of a specific classification. The conflicting judgments were reconciled by a Larger Bench decision, disregarding the Board's circulars as inapplicable.

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The judgment by Appellate Tribunal CEGAT, New Delhi dealt with the classification of grey cotton fabrics/canvas under Heading 52.05 or 59.09 of the CETA. There were conflicting judgments by the Tribunal on this issue, leading to a request for a Larger Bench to resolve the classification matter. The Board's circulars were also discussed but deemed not applicable to the case.

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