https://www.taxtmi.com/caselaws?id=128233 Imported goods described as cotton grey fabrics were found to be corduroy fabrics, a distinct pile fabric classified differently under the tariff. Because the DFRC licence permitted only grey cotton fabrics as input, the amended item code did not extend coverage to the corduroy goods, and the exemption under Notification No. 90/2004-Cus. was unavailable. On that basis, the analysis supports the denial of exemption and the consequent duty demand, confiscation and penalty against the importer. It also notes that connected parties involved in import and clearance may attract penalty, although the quantum can be reduced on the overall facts. en-us Mon, 17 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 12:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128233 Imported goods described as cotton grey fabrics were found to be corduroy fabrics, a distinct pile fabric classified differently under the tariff. Because the DFRC licence permitted only grey cotton fabrics as input, the amended item code did not extend coverage to the corduroy goods, and the exemption under Notification No. 90/2004-Cus. was unavailable. On that basis, the analysis supports the denial of exemption and the consequent duty demand, confiscation and penalty against the importer. It also notes that connected parties involved in import and clearance may attract penalty, although the quantum can be reduced on the overall facts. Case-Laws Customs Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128233