2014 (10) TMI 629 - AT - Customs

Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - Held that - In the absence of the appellant, tariff entries were examined reading as above. When the entries speak for themselves about the nature of the goods there cannot be a disagreement to the classification invoked by Revenue. It appears that learned Commissioner has taken a very right decision examining the goods to fall under 5513.41.00 for which, there is no scope to intervene - Decided against assessee.

Summary

The Appellate Tribunal CESTAT Bangalore dismissed the appeal as the goods imported were found to be bed sheets of polyester staple fibers, classified under Entry No. 5513.41.00, instead of fabric without stitching and markings as claimed by the appellant under CTH 6304.19.30. The decision of the Commissioner was upheld as the tariff entries clearly indicated the classification under 5513.41.00.