https://www.taxtmi.com/caselaws?id=73888 Customs classification challenges not raised before the lower authorities were not entertained at the appellate stage. For additional duty purposes, a PVC-coated product was classified by reference to the identity of the finished article, not the hidden textile base, so the residuary Item 68 applied rather than the specific fabric entry. The benefit of Notification No. 118/75-C.E. was unavailable because it was intended for goods manufactured by the same manufacturer for captive use in his own factory or another factory, and imported goods could not satisfy that condition. The appeal thus succeeded only on reclassification under Item 68, while the exemption claim failed. en-us Fri, 29 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73888 Customs classification challenges not raised before the lower authorities were not entertained at the appellate stage. For additional duty purposes, a PVC-coated product was classified by reference to the identity of the finished article, not the hidden textile base, so the residuary Item 68 applied rather than the specific fabric entry. The benefit of Notification No. 118/75-C.E. was unavailable because it was intended for goods manufactured by the same manufacturer for captive use in his own factory or another factory, and imported goods could not satisfy that condition. The appeal thus succeeded only on reclassification under Item 68, while the exemption claim failed. Case-Laws Customs Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73888