Knitted readymade garments classified under CTH 6102 hence 10% drawback admissible

Terai Overseas Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that knitted readymade garments are classifiable under Customs Tariff Heading 6102 and, accordingly, the drawback rate would be 10% of FOB value. Accordingly, the appeal filed by appellant is disposed of. Facts- The present appeal has been filed by M/s. Terai Overseas Private Limited against OIO dated 17.09.2025 passed by the Ld. Principal Commissioner of Customs (Port), Kolkata, wherein, in compliance with CESTAT Final Order dated 28.02.2025, the Principal Commissioner has allowed conversion...