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2011 (8) TMI 174 - AT - CustomsClassification - Benefit of Notification No.14/2005 - Import of jacquard mattress ticking fabric - it is seen that mattress ticking fabric is not covered by the definition of upholstery fabric - It is admitted legal position if the definition is given in the notification, the same is required to be adhered to instead of adopting the definition from other field - It is not the Revenue s case that mattress ticking fabric falls under the definition as reproduced - As such, do not find any infirmity in the order of the Commissioner (Appeals), the appeal filed by the Revenue is accordingly rejected.
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