https://www.taxtmi.com/caselaws?id=209565 The Revision Application filed by M/s. Narayan International regarding the classification of goods under Tariff Headings 6304 or 9404 for export was rejected. The Government determined that the goods, including bed spreads and cushion covers, were appropriately classified under Heading 9404 as bedding articles, not under Heading 6304 for furnishing articles. The Government emphasized that the goods did not qualify as furnishing articles based on the physical examination results, and their design did not align with the criteria for Heading 6304. Consequently, the orders of the Appellate Authority were upheld, and the Revision Application was dismissed. en-us Thu, 17 Mar 2011 00:00:00 +0530 Mon, 15 Jul 2013 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209565 The Revision Application filed by M/s. Narayan International regarding the classification of goods under Tariff Headings 6304 or 9404 for export was rejected. The Government determined that the goods, including bed spreads and cushion covers, were appropriately classified under Heading 9404 as bedding articles, not under Heading 6304 for furnishing articles. The Government emphasized that the goods did not qualify as furnishing articles based on the physical examination results, and their design did not align with the criteria for Heading 6304. Consequently, the orders of the Appellate Authority were upheld, and the Revision Application was dismissed. Case-Laws Customs Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209565