Ponchos Treated as Capes Because Tariff Notes Prevail Over Trade Parlance

Anil Kumar Vs Commissioner of Customs (CESTAT Chandigarh) The appeal before the Customs, Excise and Service Tax Appellate Tribunal Chandigarh arose from reclassification and consequential duty demand on imported garments. The appellant had imported a consignment declared as “Women Knitted Scarves, Shawl Assorted and others” under Customs Tariff Heading (CTH) 61171040 through a Bill of Entry dated 16.02.2017. Acting on specific intelligence, the Special Intelligence and Investigation Branch examined the goods and found that 5,896 pieces were ‘ponchos’ and 1,350 pieces were ‘capes’, ...