Cricket Gloves for Wicket Keeping and Batting Classified Under Chapter 95, Revenue Authority Cannot Change Classification.

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....Classification of goods - Gloves used in ‘Wicket Keeping’ and ‘Batting’ in the game of cricket - through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand.....