Bed sheets imported were correctly classified under CTH 6304 as ...

Imported bed sheets rightly classified as bed spreads despite polyester material. Respondents liable for duty, but no confiscation or penalties.

Case Laws Customs

September 26, 2024

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.

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Bed sheets imported were correctly classified under CTH 6304 as ...

Imported bed sheets rightly classified as bed spreads despite polyester material. Respondents liable for duty, but no confiscation or penalties.

Case Laws Customs

September 26, 2024

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