https://www.taxtmi.com/caselaws?id=797884 Customs reclassification of imported mixed polyester warp knitted fabrics requires Revenue to prove that the declared tariff item is incorrect through reliable evidence of fibre composition, predominance and textile construction. Invoice descriptions and visual examination alone cannot establish that fabrics are exclusively synthetic, particularly where goods are mixed lots. Absence of sampling, laboratory reports, technical or expert material, market enquiry, or a specifically identified alternative tariff entry prevents reclassification. On these principles, the declared classification remained valid, concessional duty continued, and consequential differential duty, interest and penalties failed. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797884 Customs reclassification of imported mixed polyester warp knitted fabrics requires Revenue to prove that the declared tariff item is incorrect through reliable evidence of fibre composition, predominance and textile construction. Invoice descriptions and visual examination alone cannot establish that fabrics are exclusively synthetic, particularly where goods are mixed lots. Absence of sampling, laboratory reports, technical or expert material, market enquiry, or a specifically identified alternative tariff entry prevents reclassification. On these principles, the declared classification remained valid, concessional duty continued, and consequential differential duty, interest and penalties failed. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797884