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2022 (1) TMI 1080 - AT - CustomsClassification of goods - Bed Cover - revenue's claim is that imported goods is "polyester woven fabric” classifiable under CTH 54075490 - HELD THAT:- The other appeals from the bunch have been disposed of vide this Tribunal’s case MS SUNRISE TRADERS, JAI DURGA IMPEX, ALISHAN IMPEX, SATISH JINDAL, ADITYA LOOMTEX, TUSHAR TILAK, JMD TRADING CO, MOHIT SOIN, AJAY HIRALAL VIJ, JAI HANUMAN OVERSEAS, PANKAJ KUMAR KATARIA, PANKAJ KUMAR, SHREE SHYAM INTERNATIONAL AND TUSHAR GUPTA VERSUS C.C. -MUNDRA [2022 (1) TMI 468 - CESTAT AHMEDABAD] - it was held in the case that Since the revenue has not been able to discharge their burden of proof. Hence the classification of goods declared by the appellants cannot be disturbed. Appeal allowed.
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