https://www.taxtmi.com/caselaws?id=758088 CESTAT Kolkata ruled in favor of appellant regarding classification of imported polyester bed sheets. Revenue contended goods should be classified under CTH 5407 as polyester woven fabrics, while appellant claimed classification under CTH 6304. Tribunal held that goods were polyester woven quilt covers, not mere fabrics, and should be classified under CTH 6304 based on common parlance usage as bed sheets, their size, and precedent cases. The mis-declaration allegation was rejected and appeal was allowed. en-us Fri, 06 Sep 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758088 CESTAT Kolkata ruled in favor of appellant regarding classification of imported polyester bed sheets. Revenue contended goods should be classified under CTH 5407 as polyester woven fabrics, while appellant claimed classification under CTH 6304. Tribunal held that goods were polyester woven quilt covers, not mere fabrics, and should be classified under CTH 6304 based on common parlance usage as bed sheets, their size, and precedent cases. The mis-declaration allegation was rejected and appeal was allowed. Case-Laws Customs Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758088