https://www.taxtmi.com/caselaws?id=338964 Imported goods declared as lace were tested as wrap knitted fabric, but the record showed they were used as decorative material in readymade garments for export. Trade parlance treated lace as a decorative open-work fabric, and the HSN explanatory notes also supported that understanding. Since the same goods had been imported since 2009 and had earlier been allowed the benefit of Notification No. 21/2002-Cus without objection, there was no basis to abruptly change classification or deny the exemption on a misdeclaration allegation. The exemption benefit was therefore allowed, and misdeclaration was not established. en-us Fri, 06 Jan 2017 00:00:00 +0530 Fri, 09 Feb 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338964 Imported goods declared as lace were tested as wrap knitted fabric, but the record showed they were used as decorative material in readymade garments for export. Trade parlance treated lace as a decorative open-work fabric, and the HSN explanatory notes also supported that understanding. Since the same goods had been imported since 2009 and had earlier been allowed the benefit of Notification No. 21/2002-Cus without objection, there was no basis to abruptly change classification or deny the exemption on a misdeclaration allegation. The exemption benefit was therefore allowed, and misdeclaration was not established. Case-Laws Customs Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338964