9911796707
TMI BlogImported polyester filament in cut lengths intended for making paint brushes cannot be classified as...Imported polyester filament in cut lengths intended for making paint brushes cannot be classified as synthetic or artificial filament yarn under CTH 54041990 eligible for 12% IGST rate. The key distinction is that filaments tend to break when exposed to high heat or pressure, while yarns, being multi-ply constructions, are more resistant. The imported goods, being monofilaments in cut lengths meant for paint brushes, do not qualify as yarn and are rightly denied the 12% IGST rate benefit under Notification No. 35/2017. They are liable for 18% IGST rate as other goods under CTH 5402-5406. The appeal against denying the 12% IGST rate is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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