https://www.taxtmi.com/caselaws?id=278964 The revision application by M/s. J.S. Designer Ltd. was deemed not maintainable due to both the delay issue and the lack of merit in the classification argument. The delay in filing the application was not condoned as the reason provided was deemed insufficient. Additionally, the classification of the exported goods under a different Customs Tariff Heading was not accepted due to the lack of concrete evidence supporting the applicant's claim. The government emphasized that classification should be based on the actual characteristics of the products, which were not adequately demonstrated in this case. en-us Wed, 06 Dec 2017 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278964 The revision application by M/s. J.S. Designer Ltd. was deemed not maintainable due to both the delay issue and the lack of merit in the classification argument. The delay in filing the application was not condoned as the reason provided was deemed insufficient. Additionally, the classification of the exported goods under a different Customs Tariff Heading was not accepted due to the lack of concrete evidence supporting the applicant's claim. The government emphasized that classification should be based on the actual characteristics of the products, which were not adequately demonstrated in this case. Case-Laws Customs Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278964