https://www.taxtmi.com/caselaws?id=449409 FIBC bags made of manmade textile material were classified under Chapter Heading 6305 32 00 rather than Chapter Heading 3923 29 90, relying on earlier Tribunal view, the Board circular, DGFT clarification and HSN Explanatory Notes; the classification issue was decided in favour of the assessee. The separate demand based on undervaluation, with interest and penalty, was sustained because the assessee did not dispute that issue, so Revenue succeeded on that aspect. The appeal thus received only partial relief, with the classification dispute allowed and the undervaluation demand left intact. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sun, 11 Feb 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449409 FIBC bags made of manmade textile material were classified under Chapter Heading 6305 32 00 rather than Chapter Heading 3923 29 90, relying on earlier Tribunal view, the Board circular, DGFT clarification and HSN Explanatory Notes; the classification issue was decided in favour of the assessee. The separate demand based on undervaluation, with interest and penalty, was sustained because the assessee did not dispute that issue, so Revenue succeeded on that aspect. The appeal thus received only partial relief, with the classification dispute allowed and the undervaluation demand left intact. Case-Laws Central Excise Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449409