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    <title>2018 (10) TMI 976 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to classify imported goods, composed of knitted and woven fabrics bonded together, under CTH 6006 32 00. The essential character of the goods, determined by the weight percentage of woven and knitted fabrics, led to this classification under Rule 3 (c) of the General Rules for Interpretation of Import Tariff. The Revenue&#039;s appeal, seeking assessment under a different classification, was rejected, and the Commissioner (Appeals) order was upheld, concluding the legal proceedings.</description>
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      <title>2018 (10) TMI 976 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=369010</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to classify imported goods, composed of knitted and woven fabrics bonded together, under CTH 6006 32 00. The essential character of the goods, determined by the weight percentage of woven and knitted fabrics, led to this classification under Rule 3 (c) of the General Rules for Interpretation of Import Tariff. The Revenue&#039;s appeal, seeking assessment under a different classification, was rejected, and the Commissioner (Appeals) order was upheld, concluding the legal proceedings.</description>
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