Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 664 - AT - CustomsClassification of imported goods - classified as 'lace' falling under CTH 58042990 or as "Fabric" - Held that: - the test report describes the imported goods as "Wrap Knitted Fabric”. The HSN explanatory note also states that ‘lace’ is a decorative fabric, which is in the form of “wrap Knitted Fabric”. There is no dispute that the imported goods are for use as a decoration on readymade Garments. It is also on record that the importer has been importing the very same goods since 2009 and Revenue has not raised any objection to the classification as well as extending the benefit of notification - denial of exemption benefit not justified - appeal dismissed - decided against Revenue.
|