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    <title>2026 (11) TMI 17 - CESTAT CHENNAI</title>
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    <description>Printed knitted fabric made entirely of cotton is classifiable under CTH 6006 2400 and falls outside the specified minimum import price restriction. It is not prohibited on that basis and is eligible for clearance for home consumption after assessment and payment of applicable duty. Classification depends on the tariff entries and established characteristics of the goods. The authenticity of an official customs laboratory report recording the fabric as printed cannot be rejected without verification, clarification or retesting, even if the report was initially obtained to test for hazardous azo dyes. The original tariff declaration and failure to seek its amendment are not conclusive where the classification dispute and test results are before the adjudicating authority.</description>
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