CESTAT Remands Case Due to Ambiguity in LOP Affecting Duty Exemption

Commissioner of Customs Vs Om Siddh Vinayak Impex Pvt Ltd (CESTAT Ahmedabad) Summary : The case before CESTAT Ahmedabad concerns import of 25,603.2 kgs of synthetic fabric declared as “100% polyester plain dyed fabrics” under CTH 54075290, with claimed exemption under Notification No.137/2000-Cus. The declared assessable value was Rs.8,45,572/-. Samples tested by CRCL Kandla revealed texturized yarn content of 60–63.5%, below the 85% threshold required for the declared classification. Based on the test results, the department provisionally assessed the goods and later finalized assessmen...