https://www.taxtmi.com/caselaws?id=45810 The High Court at Calcutta ruled in favor of the petitioner, directing the imported goods to be classified under Heading 58.07 of the Customs Tariff Act, 1975. The court asserted its jurisdiction to review classification matters, emphasized the commercial market's perception of the goods as labels, and applied fiscal principles favoring the subject in cases of ambiguity. The respondents were instructed to reassess and release the goods under the correct tariff heading within three weeks. en-us Fri, 10 Sep 1999 00:00:00 +0530 Wed, 14 Jul 2010 10:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45810 The High Court at Calcutta ruled in favor of the petitioner, directing the imported goods to be classified under Heading 58.07 of the Customs Tariff Act, 1975. The court asserted its jurisdiction to review classification matters, emphasized the commercial market's perception of the goods as labels, and applied fiscal principles favoring the subject in cases of ambiguity. The respondents were instructed to reassess and release the goods under the correct tariff heading within three weeks. Case-Laws Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45810