https://www.taxtmi.com/caselaws?id=167017 The Tribunal concluded that "linters," although cotton and raw, were not classified as "raw cotton" under the Customs Tariff Act. The evidence presented by the appellants, including technical definitions and official documents, supported this distinction. The Customs authorities failed to prove that linters were commercially understood as "raw cotton." As a result, the appeals were allowed, and the appellants were relieved from the export duty imposed on linters. en-us Tue, 29 May 1984 00:00:00 +0530 Wed, 03 Dec 2014 14:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167017 The Tribunal concluded that "linters," although cotton and raw, were not classified as "raw cotton" under the Customs Tariff Act. The evidence presented by the appellants, including technical definitions and official documents, supported this distinction. The Customs authorities failed to prove that linters were commercially understood as "raw cotton." As a result, the appeals were allowed, and the appellants were relieved from the export duty imposed on linters. Case-Laws Customs Tue, 29 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167017