CESTAT
Customs
Editor's pick
Indo Rama Synthetics v. Commr. of Customs (Imp.)
Final Order No. 58821/2024
·
11 September 2024
·
CESTAT
·
Mumbai
Classification
HSN
Burden of proof
9
relied upon
3
cited in
Published 21 May 2026
Summary
Classification under CTH 5402 vs 5404 — Tribunal applies the predominant use test and the HSN explanatory notes; reaffirms that Revenue carries the burden in reclassification.
Case Details
Court / Tribunal
CESTAT
Parties
Indo Rama Synthetics v. Commr. of Customs (Imp.)
Citation
Final Order No. 58821/2024
Date of Judgment
11 September 2024
Bench
Mumbai
Tax Domain
Customs
Editorial note: This summary was prepared by TaxPleader's research team and reviewed by our editorial board. It reflects the position as at the date of judgment. For subsequent developments, see the citation chain above. Nothing here constitutes legal advice — read our Disclaimer.