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    <title>2014 (10) TMI 629 - CESTAT BANGALORE</title>
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    <description>Imported polyester cotton bed sheets without stitching and markings were compared against the competing tariff entries on their plain terms. On that comparison, the goods matched heading 5513.41.00 rather than CTH 6304.19.30, so there was no basis to disturb the classification accepted by the Commissioner (Appeals). The challenge to Revenue&#039;s proposed reclassification therefore failed, and the goods were treated as correctly classified under 5513.41.00.</description>
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      <description>Imported polyester cotton bed sheets without stitching and markings were compared against the competing tariff entries on their plain terms. On that comparison, the goods matched heading 5513.41.00 rather than CTH 6304.19.30, so there was no basis to disturb the classification accepted by the Commissioner (Appeals). The challenge to Revenue&#039;s proposed reclassification therefore failed, and the goods were treated as correctly classified under 5513.41.00.</description>
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