2026-VIL-1335-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of “Chinlon Knitted Bonded Fabrics” and “Bonded Fabrics in bracket (Eva Lycra)” - Knitted or crocheted fabrics – Eligibility to exemption under Notification No. 82/2017-Customs - Appellant imported goods declared as Chinlon Knitted Bonded Fabrics and Bonded Fabrics (Eva Lycra) classifying under CTH 60069000 claiming benefit of concessional rate under Notification No. 82/2017-Customs dated 27.10.2017 Sl. Number 169 - Revenue later took view that classification claimed did not appear proper and concessional rate availed not applicable - Show-cause notice invoking extended period to reclassify items under CTH 60063100, 60063200, 60063300 or 60063400 - Whether goods were appropriately reclassified and exemption benefit properly denied - HELD – The Adjudicating authority arrived at decision on basis of voluntary statement by appellant wherein stated that fabrics are synthetic in nature and bleached and dyed. However, from examining statement recorded during investigation it is nowhere has appellant stated that fabrics are bleached and dyed – The importer summoned under Section 108 stated that Chinlon Knitted Fabric Chinlon Bonded Fabric and Bonded Fabric (Eva Lycra) are all different types with different uses and all these fabrics are synthetic in nature. The statement does not indicate fabrics are bleached and dyed - Adjudicating authority went on wrong premise and arbitrarily recorded that statement indicates bleached and dyed without adducing any evidence – The benefit of exemption notification cannot be denied in absence of any test report - No merit found in impugned order and same is set aside. The appeal is allowed
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