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2018 (11) TMI 464 - AT - CustomsScope of SCN - Classification of imported goods - Blankets - Revenue is of the view that the said blankets are classifiable under CTH 60019200, whereas respondent classified the same under CTH 63014000 - Held that:- While classifying the same under chapter Heading 63014000, the Ld. Commissioner has relied on Section Note 7(g) of Section Xi of Customs Tariff Act, whereas, the said observations have not been challenged by the Revenue in appeal and the Revenue is relying heavily on Section Note 7(a) and (b) or Section Xi - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable - appeal dismissed - decided against Revenue.
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