Silk fabric excluding Noil Silk is classifiable under CTH 5007 2090 and not under 5007 1000

Lucky Goldstar Co. Limited Vs Commissioner of Customs (Airport & Admn.) (CESTAT Kolkata)

CESTAT Kolkata held that silk fabric with 85% or more silk excluding Noil Silk is classifiable under Customs Tariff Heading 5007 2090 and cannot be classified as Noil Silk Fabric under Customs Tariff Heading 5007 1000. Accordingly, re-classification of goods not sustainable.

Facts- The appellant, M/s. Lucky Goldstar Co. Ltd., has classified the impugned goods under the CTH 5007 2090 (Silk Fabrics with 85% or more silk, excluding Noil Silk), However, the lower author

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