https://www.taxtmi.com/highlights?id=102165 Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief. en-us Wed, 29 Jul 2026 09:26:39 +0530 Wed, 29 Jul 2026 09:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102165 Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief. Highlights Customs Wed, 29 Jul 2026 09:26:39 +0530 https://www.taxtmi.com/highlights?id=102165