Classification by taxpayers is correct or not becomes immaterial if classification proposed by Revenue is incorrect

Sunrise Traders Vs C.C.-Mundra (CESTAT Ahmedabad)

To decide the correct classification of goods the commissioner held the Subheading 540751 to 540754 cover “other woven fabric, containing 85% or more weight of textured polyester filaments. For that the authority has relied upon report of ATIRA stating the fabric is made entirely of texturised yarn to be covered under the above heading the fabric should contain 85% or more weight of texturised polyester filaments, now as pe

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