{"id":5874,"date":"2025-09-10T17:53:01","date_gmt":"2025-09-10T12:23:01","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5874"},"modified":"2025-09-10T17:53:01","modified_gmt":"2025-09-10T12:23:01","slug":"polyester-bed-sheets-classified-under-heading-6304-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/polyester-bed-sheets-classified-under-heading-6304-cestat","title":{"rendered":"Polyester Bed Sheets Classified Under Heading 6304: CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000405941\/polyester-bed-sheets-are-classifiable-under-heading-6304-instead-of-heading-5407-of-customs-tariff-act-1975-cestat\"><span class=\"NormalTextRun SCXW45121298 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Swami Overseas Versus Commr. of Customs (Port), Kolkata<\/span><span class=\"NormalTextRun SCXW45121298 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 34 Centax 64 (Tri.-Cal)<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri R. Muralidhar<\/strong>, Member (J) &amp; <strong>Rajeev Tandon<\/strong>, Member (T)<\/li>\n<li><strong>Shri S.C. Ratho<\/strong>, Consultant, for the Appellant<\/li>\n<li><strong>Shri Tariq Suliaman<\/strong>, Authorized Representative, for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">The appellant-importers imported bed sheets made of 100% polyester, each measuring approximately 14 ft x 7 ft, which corresponded to a normal double bed sheet size. The sheets were loosely stitched with remaining sides left open, allowing them to be separated and sold individually. The assessee submitted that the goods should be classified under Heading 6304 of the <\/span><i><span data-contrast=\"none\">Customs Tariff Act, 1975<\/span><\/i><span data-contrast=\"none\"> as bed sheets. The Revenue contended that the goods were woven polyester fabric and should be classified under Heading 5407 of the <\/span><i><span data-contrast=\"none\">Customs Tariff Act, 1975<\/span><\/i><span data-contrast=\"none\">, relying on <\/span><i><span data-contrast=\"none\">Note 7(d) to Section XI of HSN<\/span><\/i><span data-contrast=\"none\">. Test reports from the Mumbai Textile Committee and the Ahmedabad Textile Industry&#8217;s Research Association (ATIRA) were drawn, and the proprietor of the importing firm confirmed that the sheets were intended to be sold as bed sheets and any additional stitching, if required, was to be done by traders themselves. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>CESTAT Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW96786224 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW96786224 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The CESTAT held that the imported polyester bed sheets were correctly classifiable under Heading 6304 of the <\/span><\/span><span class=\"TextRun SCXW96786224 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW96786224 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Customs Tariff Act, 1975<\/span><\/span><span class=\"TextRun SCXW96786224 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW96786224 BCX0\" data-ccp-parastyle=\"Body-All Documents\">. The Tribunal observed that despite the corners and end portions being unhemmed, the goods were intended for sale as bed sheets, and the overall nature and size confirmed this usage. The Tribunal noted that the test reports relied upon by Revenue were inconclusive, with the Mumbai Textile Committee failing to provide eight-digit CTH classification and ATIRA not establishing that the goods fell under Heading 5407. The CESTAT further held that <\/span><\/span><span class=\"TextRun SCXW96786224 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW96786224 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Note 7(b) to Section XI of HSN<\/span><\/span><span class=\"TextRun SCXW96786224 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW96786224 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> applied given the actual usage of the goods. Consequently, the imported goods were rightly classified under Heading 6304, affirming that classification should follow the common parlance and intended market usage of imported items.<\/span><\/span><span class=\"EOP SCXW96786224 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited\u00a0<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2022%20Centax%20318%20(Tri.%20-%20Cal)&amp;itemType=AP\">C.F. Inc. v. Commissioner<\/a> \u2014 (2024) 22 Centax 318 (Tri. &#8211; Cal) \u2014 Relied on [Paras 5, 13, 14, 15]<\/li>\n<li>Collector v. Binny Ltd. \u2014 2003 (158) E.L.T. 835 (Tribunal) \u2014 Relied on [Paras 12, 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2032%20Centax%20342%20(Tri.-Cal)&amp;itemType=AP\">Commissioner v. Silpha Finvest P. Ltd.<\/a> \u2014 (2025) 32 Centax 342 (Tri.-Cal) \u2014 Referred [Para 6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Swami Overseas Versus Commr. of Customs (Port), Kolkata (2025) 34&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5887,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Polyester Bed Sheets Classified Under Heading 6304: CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT ruled that polyester bed sheets fall under Heading 6304 of the Customs Tariff Act, 1975, and not under Heading 5407, 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