Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Classification of goods - carpet - falling under sub heading ...


Carpet Classification Dispute: Goods Lack Ground Fabric & Pile, Don't Qualify Under Subheading 5703.90 or 5703.20, Section XI.

February 27, 2017

Case Laws     Central Excise     AT

Classification of goods - carpet - falling under sub heading 5703.90 or 5703.20 - the goods in question do not consist of a ground fabric and a pile or looped surface which is essential condition to specify the product in the sub heading note 2(B) of Section XI of the CEA, 1985 - AT

View Source

 


 

You may also like:

  1. Classification of manufactured carpet - no pile or looped surface formed - the impugned goods are jutes carpet classifying the same under sub heading 5703.20. - AT

  2. Confiscation - The crucial words are “warp pile fabrics, cut” (58012710) & other (5801 2720). Thus more important in the classification of a fabric under 5801 3711/19...

  3. The carpets which are non-woven carpets with base/ground fabric of jute and exposed surface consisting of polyester/polypropylene fibre, are classifiable as “other...

  4. Classification of import goods - Main MIC Dust Protective Net - The Authority for Advance Ruled held that, as per Explanatory Notes, a few woven fabrics are excluded...

  5. Classification of goods - cotton grey fabrics - Irrespective of the fact as to whether the fabric of the appellant fulfills the criteria for classification under Heading...

  6. Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing...

  7. Classification of imported goods - Non-Texturised Polyster Lining Fabric - the Department proposed to classify the goods under the CTH 5407 only on the basis of end use....

  8. Classification of imported goods - Cotton Polyester Fabrics - Fabrics having the characteristics of Denim fabric cannot be equated with the Denim fabric itself, if it...

  9. Classification of goods - Non Woven Fabric, which is made using PP granules - The fact whether the raw material is manufactured in the same unit or different does not...

  10. Classification of ‘billiards cloth’ - The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other...

  11. Classification - Chenille fabric or Cotton fabric - Clearly, Section Note 2 (A) of the Section XI is not applicable to Tariff Heading 5801 - It cannot be classified as...

  12. Classification wrap Knitted Fabric - 'lace' falling under CTH 58042990 or as 'Fabric' - imported goods are for use as a decoration on readymade Garments - benefit of...

  13. Classification of goods - product Fusible Interlining Fabrics of Cotton’ - classifiable under Chapter 52 or Chapter 59? - On going through the headings, chapter note of...

  14. Classification of goods - Interlining Fabrics - the specimen fabric is a ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads...

  15. Classification - polyester roller blinds fabric - PVC coated roller fabric - the GSM of the product is high and such types of fabrics found used as roller blend fabrics...

 

Quick Updates:Latest Updates