https://www.taxtmi.com/caselaws?id=383875 The Appellate Tribunal CESTAT Chennai upheld the classification of goods as CETH 54072090, rejecting the Department's claim to reclassify them under CETH 39269080. The Tribunal agreed with the Commissioner (Appeals) that the goods, FIBC woven fabrics made of Polypropylene, should be classified as synthetic textile materials under Chapter 54, emphasizing classification based on characteristics and usage rather than raw materials. Referencing the judgment in Pramact Plastics Pvt. Ltd., the Tribunal dismissed the Department's appeals, affirming the lower authority's classification decision for the goods. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 02 Mar 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383875 The Appellate Tribunal CESTAT Chennai upheld the classification of goods as CETH 54072090, rejecting the Department's claim to reclassify them under CETH 39269080. The Tribunal agreed with the Commissioner (Appeals) that the goods, FIBC woven fabrics made of Polypropylene, should be classified as synthetic textile materials under Chapter 54, emphasizing classification based on characteristics and usage rather than raw materials. Referencing the judgment in Pramact Plastics Pvt. Ltd., the Tribunal dismissed the Department's appeals, affirming the lower authority's classification decision for the goods. Case-Laws Central Excise Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383875