The case involves classification of imported goods, specifically ...

Bed sheet import classification dispute: Tribunal rules for "Printed Quilts" over "Woven Fabrics.

Case Laws Customs

September 7, 2024

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as "Polyester Woven Fabrics" under CTH 5407, while the appellant classified it under CTH 6304. The Tribunal examined previous cases and held that the appropriate classification is "Polyester woven printed quilts" under CTH 6304, as contended by the appellant, based on the common parlance usage and size of the material as bed sheets. Considering the factual details and relevant case laws, the Tribunal opined that the goods should be classified under CTH 6304 instead of CTH 54.07, as held by the revenue authority. Consequently, the appeal was allowed.

View Source

← Previous Next →

The case involves classification of imported goods, specifically ...

Bed sheet import classification dispute: Tribunal rules for "Printed Quilts" over "Woven Fabrics.

Case Laws Customs

September 7, 2024

You may also like:

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic...

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled on the classification of imported bed sheets declared as made of 100% polyester. The key points...

Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

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...

Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing...

Classification of goods - Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film -...

Classification of goods - the products namely HDPE Tarpaulin, PE laminated fabric PP ropes, pondliner, vermibed, weed mat, wagon cover, fumigation cover, azolla bed,...

Classification of import goods - The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported...

Classification of goods - Bed Cover - revenue's claim is that imported goods is "polyester woven fabric” classifiable under CTH 54075490 - irrespective whether the...

Classification of supply - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the...

Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - goods to fall under 5513.41.00 - AT

Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

Classification of goods - narrow woven fabrics manufactured - The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges...

Quick Updates: