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.