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Fabric containing Cotton and Polyester is classifiable under CTH 52113190
Case Law Details
- Case Name
- S. K. Enterprises Vs Commissioner of Customs (Prev.) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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S. K. Enterprises Vs Commissioner of Customs (Prev.) (CESTAT Kolkata)
CESTAT Kolkata held that fabric containing both Cotton and polyester in the ratio of 79.2% and 16.8% respectively is rightly classifiable under the CTH 52113190 as Cotton Polyester fabric. Accordingly, demand of differential duty of customs set aside.
Facts- The Appellant imported the goods vide the said four Bills of Entry declaring the same as Cotton Polyester Fabrics classifiable under Customs Tariff Heading (CTH) 52113190. On examination, the department observed that the goods imported were Blue Coloured fabrics of ̵...
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