https://www.taxtmi.com/caselaws?id=241042 Woven fabrics were classified by reference to the CRCL test report, which found non-textured polyester multifilament yarns and no visible separable layer, film, or coating. On that basis, the goods were held classifiable under Heading 5407 61 90 rather than Heading 5407 69 00, and the contrary Textiles Committee view was not accepted. That classification result also supported entitlement to Notification No. 14/2005-Cus., as amended, since the goods satisfied the applicable conditions. Duty, redemption fine, and penalty were left to be re-quantified and re-determined by the adjudicating authority in accordance with law. en-us Thu, 16 Feb 2012 00:00:00 +0530 Mon, 16 Dec 2013 16:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241042 Woven fabrics were classified by reference to the CRCL test report, which found non-textured polyester multifilament yarns and no visible separable layer, film, or coating. On that basis, the goods were held classifiable under Heading 5407 61 90 rather than Heading 5407 69 00, and the contrary Textiles Committee view was not accepted. That classification result also supported entitlement to Notification No. 14/2005-Cus., as amended, since the goods satisfied the applicable conditions. Duty, redemption fine, and penalty were left to be re-quantified and re-determined by the adjudicating authority in accordance with law. Case-Laws Customs Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241042