Classification of Flexible Intermediate Bulk Containers – CESTAT Remanded Matter

C.C.-Jamnagar Vs Shankar Packaging Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad remanded the matter for reconsideration in case of classification of goods i.e. Flexible Intermediate Bulk Containers under HSN code 63053200 or under 39231090. Facts- M/s. Shankar Packaging Limited is engaged in the manufacture and export of goods inter alia declared as Flexible Intermediate Bulk Container (FIBC). The respondent had filed six shipping bills under Advance Authorization License scheme for export of FIBC and had classified the goods under CTH 63053200 in the said shipping bills. On going through the vario...