Tribunal held classification of Non Textured Fabrics must be based on nature and material coated

Commissioner of Customs (Port) Vs Umbar Marketing Private Limited (CESTAT Kolkata)

Conclusion: Classification of non-textured fabrics must be based on nature and material coated as end use of a product could not be a criteria for classification, the other parameters such as the nature of cloth, nature of coating etc were required to be ascertained to classify the fabrics.

Held: Assessee had imported Non-Texturised Polyester Lining Fabric and filed the Bill

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