https://www.taxtmi.com/caselaws?id=263316 The Tribunal upheld the classification of Flexible Intermediate Bulk Containers (FIBC) under Chapter Heading 6305 32 00 as textile articles, rejecting the Revenue's argument for classification under Chapter Heading 3923 2990 as articles of plastics. Relying on HSN Explanatory Notes, Board Circulars, and international rulings, the Tribunal found that FIBC aligns with Chapter 63 and should be classified as such. Consequently, the Revenue's appeals were dismissed, affirming the Commissioner (Appeals)'s classification under Chapter 6305 32 00. en-us Mon, 03 Aug 2015 00:00:00 +0530 Tue, 03 May 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263316 The Tribunal upheld the classification of Flexible Intermediate Bulk Containers (FIBC) under Chapter Heading 6305 32 00 as textile articles, rejecting the Revenue's argument for classification under Chapter Heading 3923 2990 as articles of plastics. Relying on HSN Explanatory Notes, Board Circulars, and international rulings, the Tribunal found that FIBC aligns with Chapter 63 and should be classified as such. Consequently, the Revenue's appeals were dismissed, affirming the Commissioner (Appeals)'s classification under Chapter 6305 32 00. Case-Laws Central Excise Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263316