https://www.taxtmi.com/caselaws?id=795906 Concessional customs duty under Notification No. 82/2017-Customs cannot be denied by reclassifying imported synthetic bonded fabrics as bleached and dyed without supporting evidence. The importer's statement established only that the fabrics were synthetic and did not establish bleaching or dyeing. In the absence of a test report or other evidence proving those characteristics, the factual basis for reclassification was unsupported. The exemption benefit therefore remained available to the assessee. en-us Tue, 28 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795906 Concessional customs duty under Notification No. 82/2017-Customs cannot be denied by reclassifying imported synthetic bonded fabrics as bleached and dyed without supporting evidence. The importer's statement established only that the fabrics were synthetic and did not establish bleaching or dyeing. In the absence of a test report or other evidence proving those characteristics, the factual basis for reclassification was unsupported. The exemption benefit therefore remained available to the assessee. Case-Laws Customs Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795906