https://www.taxtmi.com/caselaws?id=256784 Bonded polyester fabrics made of woven and knitted layers joined by adhesive were treated as composite textile fabrics for tariff classification. Applying the tariff heading text, Section Note 8(b) to Section XI, and HSN interpretative guidance, the analysis held that heading 5907 did not apply because the goods were not merely fabrics otherwise impregnated, coated or covered; they were correctly classifiable under heading 5515. The valuation challenge was not pressed, and the enhancement of value was upheld because the documents had been supplied and the adjudication reasons were not effectively rebutted. Consequential duty, penalty and confiscation were also sustained. en-us Mon, 09 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256784 Bonded polyester fabrics made of woven and knitted layers joined by adhesive were treated as composite textile fabrics for tariff classification. Applying the tariff heading text, Section Note 8(b) to Section XI, and HSN interpretative guidance, the analysis held that heading 5907 did not apply because the goods were not merely fabrics otherwise impregnated, coated or covered; they were correctly classifiable under heading 5515. The valuation challenge was not pressed, and the enhancement of value was upheld because the documents had been supplied and the adjudication reasons were not effectively rebutted. Consequential duty, penalty and confiscation were also sustained. Case-Laws Customs Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256784