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2022 (11) TMI 867 - AT - CustomsClassification of imported goods - Polyester Woven Fabrics - to be classified under Chapter 54075490 of the Customs Tariff Act 1975 or under CTH 63041990 - HELD THAT:- The issue is no longer res integra as the same was already decided by this bench in DEV TEXTILES AND RAM PRAKASH VERSUS C.C. -MUNDRA [2022 (1) TMI 1080 - CESTAT AHMEDABAD] where it was held 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. This case is squarely covered by the aforesaid decision - the impugned order is not sustainable - Appeal allowed - decided in favor of appellant.
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