Twaron Para Aramid Pulp is classifiable under Customs Tariff Item 5601 30 00

Leakless Gasket India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that ‘Twaron Para Aramid Pulp’ is classifiable under Customs Tariff Item 5601 30 00 and not under Customs Tariff Item 5601 22 00. Accordingly, differential duty along with interest confirmed. Facts- The present appeal has been preferred by the assessee mainly on the question that whether ―Twaron Para Aramid Pulp imported by the appellant merits classification under Customs Tariff Item 5601 22 00, as claimed by the appellant or under CTI 5601 30 00, as held in the impugned orders? Conclusion- Hel...