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CESTAT held that non-woven fabrics composed of polyolefin fibers are classifiable under CETH 5603 as non-woven fabrics of man-made filaments. The tribunal found no substantive evidence from the Revenue to support classification under CETH 39021000. Laboratory reports from the Textile Committee and Customs House confirmed the product's composition as polypropylene fiber-based non-woven fabric. The Revenue failed to provide corroborative test reports or specific sub-classification details for Chapter 39. Consequently, the adjudicating authority's original order was upheld, and the appeal was dismissed, maintaining classification under Chapter 56.
CESTAT held that non-woven fabrics composed of polyolefin fibers are classifiable under CETH 5603 as non-woven fabrics of man-made filaments. The tribunal found no substantive evidence from the Revenue to support classification under CETH 39021000. Laboratory reports from the Textile Committee and Customs House confirmed the product's composition as polypropylene fiber-based non-woven fabric. The Revenue failed to provide corroborative test reports or specific sub-classification details for Chapter 39. Consequently, the adjudicating authority's original order was upheld, and the appeal was dismissed, maintaining classification under Chapter 56.
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