CESTAT Kolkata Upholds Bed Sheet Classification Under CTH 6304

ALO Law Office- IDT Tax I Arbitration I Litigation

Date: 13.05.2025

CESTAT Kolkata Upholds Bed Sheet Classification Under CTH 6304

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, dismissed the Department’s appeal and affirmed the classification adopted by Silpha Finvest Pvt. Ltd. for imported bed sheets made of 100% polyester. The Tribunal held that the goods were rightly classified under CTH 6304 and not under CTH 5407, rejecting the Revenue’s charge of misdeclaration and its demand for penalty and redemption fine.

Case Snapshot

• Importer: Silpha Finvest Pvt. Ltd., Kolkata
• Goods: Bed sheets made of 100% polyester
• Declared Classification: CTH 6304 (Bedspreads & other furnishing articles)
• Department’s Reclassification: CTH 5407 (Woven fabrics of synthetic filament yarn)
• Show Cause Notice: Alleged misdeclaration and suppression
• Adjudication Result: Classification changed; goods confiscated; duty, fine, and penalty imposed

This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

Source: CESTAT Kolkata

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