Goods classified under CTH 6304 as can be sold in market as bed sheet: CESTAT Kolkata

Commissioner of Customs (Port) Vs Punctual Sales Pvt Ltd (CESTAT Kolkata) CESTAT Kolkata held that keeping in view the common parlance usage of material as bed sheets and the same can be sold in market as bed sheet, the goods are classified under Customs Tariff Heading 6304 and not under Customs Tariff Heading 54.07. Facts- The Appellant imported one consignment of „Bed sheet‟, declared as made of “100% Polyester” vide Bill-of-Entry No. 9383337 dated 24/04/2017 with the quantity as 22176 pieces. The Revenue is of the view that the said consignment contains “Polyester Woven Fabrics”...