Tribunal held classification of Non Textured Fabrics must be based on nature and material coated

Commissioner of Customs (Port) Vs Umbar Marketing Private Limited (CESTAT Kolkata) Conclusion: Classification of non-textured fabrics must be based on nature and material coated as end use of a product could not be a criteria for classification, the other parameters such as the nature of cloth, nature of coating etc were required to be ascertained to classify the fabrics. Held: Assessee had imported Non-Texturised Polyester Lining Fabric and filed the Bill of Entry No 4760255 dated 27/02/2014, by classifying the same under the Chapter Heading No.5903. The Department contended that the Principa...