https://www.taxtmi.com/caselaws?id=372913 The Tribunal upheld the importer's classification of imported Bonded Fabric under RITC 60063200, dismissing the Revenue's appeal. The decision was based on the interpretation of Rule 3(c) and the distinction between textile and fabric, emphasizing the specific nature of bonded fabrics covered in a Board Circular. The Tribunal found the Delhi Tribunal's judgment cited by the Revenue not applicable to the case, as it concerned only Polyester bonded fabric. en-us Fri, 28 Dec 2018 00:00:00 +0530 Fri, 21 Feb 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372913 The Tribunal upheld the importer's classification of imported Bonded Fabric under RITC 60063200, dismissing the Revenue's appeal. The decision was based on the interpretation of Rule 3(c) and the distinction between textile and fabric, emphasizing the specific nature of bonded fabrics covered in a Board Circular. The Tribunal found the Delhi Tribunal's judgment cited by the Revenue not applicable to the case, as it concerned only Polyester bonded fabric. Case-Laws Customs Fri, 28 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372913