https://www.taxtmi.com/caselaws?id=459604 Imported 100% polyester bed cover or quilt cover goods were treated as furnishing articles classifiable under Customs Tariff Heading 6304, because their essential character as bed sheets or bed spreads was not changed by the yarn composition. Heading 5407, which applies to woven fabrics of synthetic filament yarn, was therefore inapplicable. Once classification under Heading 6304 was accepted, the allegation of misdeclaration or suppression did not survive, and confiscation, redemption fine, and penalty were not warranted. en-us Fri, 22 Mar 2024 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459604 Imported 100% polyester bed cover or quilt cover goods were treated as furnishing articles classifiable under Customs Tariff Heading 6304, because their essential character as bed sheets or bed spreads was not changed by the yarn composition. Heading 5407, which applies to woven fabrics of synthetic filament yarn, was therefore inapplicable. Once classification under Heading 6304 was accepted, the allegation of misdeclaration or suppression did not survive, and confiscation, redemption fine, and penalty were not warranted. Case-Laws Customs Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459604