2013 (12) TMI 1297 - AT - Customs

Classification of the goods under CTH 5806.10 or CTH 5806.32 - Import of manmade fabrics - Held that - in absence of technical test report, nothing can be presumed against the respondent - In absence of any appeal by Revenue and no information in that regard given to us, following the judicial discipline in Viva International v. CC, Delhi 2004 (10) TMI 495 - CESTAT, NEW DELHI - Decided against Revenue.

Summary

The Revenue appealed the classification of goods under CTH 5806.10 as Woven Pile Fabrics, while the respondent claimed them to be manmade fabrics under CTH 5806.32. The Commissioner (Appeals) noted no technical test was done to change the classification and sided with the respondent. The Tribunal dismissed the Revenue's appeal as there was no appeal by Revenue and no new information provided.