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2017 (11) TMI 1791 - AT - CustomsMis-declaration and mis-classification of imported goods - Non-texturised Polyester Lining Fabric - test reports found that the goods were 100% polyester woven fabrics and having 40% textured yarn and 59% non-textured yarn - the classification of the goods was proposed by the Department under sub-heading 5407 69 00, whereas the importer clarified that the goods are rightly classifiable under sub-heading 5407 61 90 - Held that:- The license, which has been submitted by the importer, covered the broad category of the goods under heading 5407. Inasmuch as the goods which are imported and tested, have been found to be classified under heading 5407, the license will cover the same - the impugned order is set aside and the goods may be cleared duty free under the import license - appeal allowed - decided in favor of appellant.
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