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The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as "Polyester Woven Fabrics" under CTH 5407, while the appellant classified it under CTH 6304. The Tribunal examined previous cases and held that the appropriate classification is "Polyester woven printed quilts" under CTH 6304, as contended by the appellant, based on the common parlance usage and size of the material as bed sheets. Considering the factual details and relevant case laws, the Tribunal opined that the goods should be classified under CTH 6304 instead of CTH 54.07, as held by the revenue authority. Consequently, the appeal was allowed.
The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as "Polyester Woven Fabrics" under CTH 5407, while the appellant classified it under CTH 6304. The Tribunal examined previous cases and held that the appropriate classification is "Polyester woven printed quilts" under CTH 6304, as contended by the appellant, based on the common parlance usage and size of the material as bed sheets. Considering the factual details and relevant case laws, the Tribunal opined that the goods should be classified under CTH 6304 instead of CTH 54.07, as held by the revenue authority. Consequently, the appeal was allowed.
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