Bed sheets imported were correctly classified under CTH 6304 as bed spreads/bed sheets, despite being...

Bed sheets imported were correctly classified under CTH 6304 as bed spreads/bed sheets, despite being made of 100% polyester yarn. Although woven fabric of synthetic filament yarn, their identity as bed spreads/bed sheets remained intact, making them classifiable under CTH 6304. Respondents liable to pay duty by classifying goods under CTH 6304, but not liable for confiscation or penalties u/s 114A of Customs Act, 1962. No redemption fine payable. Appeals filed by Revenue dismissed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X