2014 (8) TMI 998

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....sh, Ms. Anjali and Ms. Shikha Sapra, Advocates, for the Appellant. Ms. Ranjana, Jha, JCDR, for the Respondent. ORDER The goods in question imported by Bills of Entry No. 5141841, dated 9-11-2011 was declared as Polyester Ladies Stole under Heading 61171090. Subsequently such classification was changed to Heading 62143000. Ld. Authority did not agree with the classification on the ground t....

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.... under synthetic fibre, appellant cannot get advantage of Tariff Entry 6214. 3. In view of aforesaid controversy, record and tariff entry was examined. It may be stated that the goods in question were no doubt made of synthetic fibre. But there is no evidence to show whether the goods were made out of manmade fibre to bring the same under 62149060. There may be possibility that synthetic f....