https://www.taxtmi.com/caselaws?id=765477 Imported polyester bed sheets retained their essential character as bed sheets or furnishing articles and were correctly classifiable under Customs Tariff Heading 6304. Mere use of polyester yarn did not convert them into woven fabrics under Heading 5407, so the Revenue's reclassification was unsustainable. As a result, the consequential duty demand, confiscation, redemption fine and penalty could not survive. en-us Mon, 27 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765477 Imported polyester bed sheets retained their essential character as bed sheets or furnishing articles and were correctly classifiable under Customs Tariff Heading 6304. Mere use of polyester yarn did not convert them into woven fabrics under Heading 5407, so the Revenue's reclassification was unsustainable. As a result, the consequential duty demand, confiscation, redemption fine and penalty could not survive. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765477