Goods cannot be classified based on content of  Material used to Manufacture, Bra Cups are part of Brassiers: CESTAT upholds Classification [Read Order]

The CESTAT upheld the classification of Bra Cups
CESTAT - CESTAT Bangalore - CESTAT on bra cups - Manufacturing material in goods classification - TAXSCAN

The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Goods cannot be classified based on the content of the material used to manufacture and Bra Cups are part of Brassiers. M/s. Lovable Lingerie Ltd, the appellant challenged the issue of the classification of the goods ‘Bra…

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