9911796707
TMI Blog2017 (5) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... red as synthetic strip classifiable under CTH 5603. The CTH 6310 covers “used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials”. The Circular No. 20/2011 Cus dated 15.4.2011 has clarified that the import of Trim Cutting waste or fibre trim of continuous length with width upto 10” fall under CTH 6310 required for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cutting Synthetic Waste and classified the goods under CTH 63109040 and claimed the benefit of CVD at nil rate in terms of notification No. 12/2012 Cus. dated 17.3.2012 (S.No. 299). When the goods were examined on first check basis, the goods were found to be synthetic strip / felt in running length packed in prime packing and not appeared to be waste classifiable under CTH 5603. The original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was also found to be in proper packing and did not appear to be waste. He submitted that such goods in running length will not be classifiable under CTH 6310 and must be classified under 5603 as synthetic strip in running length. 4. Learned Consultant for the respondent however argued that the goods in question are in running length having the width of 2.5 inches to 4 inches and imported by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as synthetic strip classifiable under CTH 5603. The CTH 6310 covers used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials . 6. From the written submissions of the respondent it is seen that the imported goods have arisen at the end of the manufacture of non-woven fabric rolls and are in the form of cutting edges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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