Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.

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....Classification of synthetic bonded knitted fabrics for concessional customs duty requires evidence that the goods possess the characteristics supporting reclassification. The notes state that a voluntary statement describing imported Chinlon knitted bonded fabrics and Eva Lycra bonded fabrics as synthetic did not admit that they were bleached and dyed. Without a test report or other substantiating evidence, reclassification as bleached and dyed synthetic fabrics and denial of exemption under Notification No. 82/2017-Customs could not be sustained. The impugned order was set aside and the exemption benefit was allowed with consequential relief.....