https://www.taxtmi.com/caselaws?id=102545 The Tribunal overturned the Additional Collector's decision regarding the classification of imported polyester material, holding that it should be considered lining material if capable of being used as such. Additionally, the Tribunal ruled in favor of the appellants on the valuation issue, setting aside the impugned order and allowing the appeal due to the lack of clarity in the valuation methodology and the absence of contemporaneous import data for comparison. en-us Tue, 21 Nov 1995 00:00:00 +0530 Wed, 15 Feb 2012 12:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102545 The Tribunal overturned the Additional Collector's decision regarding the classification of imported polyester material, holding that it should be considered lining material if capable of being used as such. Additionally, the Tribunal ruled in favor of the appellants on the valuation issue, setting aside the impugned order and allowing the appeal due to the lack of clarity in the valuation methodology and the absence of contemporaneous import data for comparison. Case-Laws Customs Tue, 21 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102545