If classification proposed by Revenue is incorrect, than classification declared by appellants cannot be disturbed

Utkarsh Chemicals Vs C.C. Mundra (CESTAT Ahmedabad) The common issue involved in all the appeals of the bunch as well as in the present appeals is of classification of goods declared by the appellant as Bed Cover and the revenue’s claim is that imported goods is ‘polyester woven fabric’ classifiable under CTH 54075490. Brief facts of the case are that the Appellants were importing goods namely Polyester Bed Cover. The Appellants filed bills of entry declaring the goods as 100% polyester bed cover under CTH 6304, the goods imported were examined by Revenue. The officers of SII...