https://www.taxtmi.com/caselaws?id=802557 Polypropylene non-woven fabric bags made from spunbond fabric accepted under Heading 5603 fall under Heading 6305 rather than Heading 3923, because Chapter 39 excludes textile articles of Section XI. An administrative circular cannot override that tariff exclusion. Sections 75 and 107 require reasoned adjudication and appellate orders addressing relevant facts and grounds, with appellate orders identifying points for determination. A show cause notice expressing a predetermined conclusion undermines natural justice and vitiates subsequent adjudication. Different classification of identical goods within the same jurisdiction requires a rational distinction to comply with equality before law. en-us Wed, 04 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802557 Polypropylene non-woven fabric bags made from spunbond fabric accepted under Heading 5603 fall under Heading 6305 rather than Heading 3923, because Chapter 39 excludes textile articles of Section XI. An administrative circular cannot override that tariff exclusion. Sections 75 and 107 require reasoned adjudication and appellate orders addressing relevant facts and grounds, with appellate orders identifying points for determination. A show cause notice expressing a predetermined conclusion undermines natural justice and vitiates subsequent adjudication. Different classification of identical goods within the same jurisdiction requires a rational distinction to comply with equality before law. Case-Laws GST Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802557