2013 (12) TMI 1297

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....venue has come in appeal questioning the classification of the goods under CTH 5806.10 as Woven Pile Fabrics while the respondent claims the goods imported to be manmade fabrics under CTH 5806.32. The ld. Commissioner (Appeals) has recorded in para 6 of the order that there is no technical test done to change the classification of the goods and in absence of test report, he agreed with the respond....