https://www.taxtmi.com/caselaws?id=779889 Classification of silk fabrics turned on whether the goods were proved to be 100% noil silk. The Tribunal noted that the Department's test reports were inconsistent and did not conclusively establish the alleged composition, so reclassification under the noil silk heading could not be sustained. Because the same factual foundation failed, rejection and redetermination of the declared export value also lacked support. On the other hand, drawback on supplies to a SEZ unit was held inadmissible on the facts found, as the attempt did not result in physical export or foreign exchange realisation. Confiscation and penalties were set aside for want of proved misdeclaration. en-us Tue, 14 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779889 Classification of silk fabrics turned on whether the goods were proved to be 100% noil silk. The Tribunal noted that the Department's test reports were inconsistent and did not conclusively establish the alleged composition, so reclassification under the noil silk heading could not be sustained. Because the same factual foundation failed, rejection and redetermination of the declared export value also lacked support. On the other hand, drawback on supplies to a SEZ unit was held inadmissible on the facts found, as the attempt did not result in physical export or foreign exchange realisation. Confiscation and penalties were set aside for want of proved misdeclaration. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779889