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2018 (3) TMI 1263 - AT - CustomsClassification of imported goods - Nylon Taffeta with PU (Polyurethane) - coating of material could not be ascertained - whether the coating on the fabric can be seen with naked eye or otherwise? - Held that: - Since this issue is also technical and on this particular aspect, no opinion is available either with the Textile Committee or DyCC. It is premature to decide the classification. Therefore, for this purpose, the matter needs to be remanded to the adjudicating authority to obtain an expert opinion from DyCC that whether the coating can be seen with the naked eye or otherwise - appeal allowed by way of remand.
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