Topic

Classification of Goods

2 articlesLatest August 2026
Concessional Basic Customs Duty (10%) Upheld for Mixed Polyester Warp-Knitted Fabrics | Revenue Failed to Prove Mis-classification : CESTAT
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Concessional Basic Customs Duty (10%) Upheld for Mixed Polyester Warp-Knitted Fabrics | Revenue Failed to Prove Mis-classification : CESTAT

CESTAT affirmed the importer’s classification of mixed polyester warp-knitted fabrics under tariff item 6005 9000 and upheld the 10 % concessional BCD, because the revenue could not produce technical evidence of mis-classification. The ruling shifts the evidential burden to customs authorities in similar classification disputes, benefiting textile importers.

Customs Act Section 114A | Bank Guarantee Cannot Be Imposed Arbitrarily on Perishable Goods When FSSAI Reports Override Visual Classification : CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Customs Act Section 114A | Bank Guarantee Cannot Be Imposed Arbitrarily on Perishable Goods When FSSAI Reports Override Visual Classification : CESTAT Chandigarh

CESTAT Chandigarh has ruled that customs authorities cannot impose arbitrary bank guarantees for the provisional release of perishable goods when FSSAI-certified lab reports establish accurate classification, invalidating reliance on non-expert visual assessments. This sets a critical precedent for importers of agri-commodities, ensuring that scientific evidence trumps subjective customs judgments and prevents financial coercion.

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