https://www.taxtmi.com/caselaws?id=78496 The Tribunal dismissed the Revenue's appeal regarding the classification of polyester fabrics for customs duty benefit under Notification No. 14/2006-Cus. The Tribunal emphasized the flexibility of the fabric's end-use based on customer preference, noting that expert opinions should be precise. As the expert opinions did not definitively support the Revenue's argument that the goods were solely upholstery material, the original order accepting the declaration for customs duty benefit was upheld. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 22 Nov 2010 11:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78496 The Tribunal dismissed the Revenue's appeal regarding the classification of polyester fabrics for customs duty benefit under Notification No. 14/2006-Cus. The Tribunal emphasized the flexibility of the fabric's end-use based on customer preference, noting that expert opinions should be precise. As the expert opinions did not definitively support the Revenue's argument that the goods were solely upholstery material, the original order accepting the declaration for customs duty benefit was upheld. Case-Laws Customs Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78496