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
Customs - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Classification of import goods - The AEPC has declared the ...


Imported Bales Classified as Fabrics, Not Quilt Covers, Due to Lack of Specific Weight or Length Details.

February 14, 2018

Case Laws     Customs     AT

Classification of import goods - The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported items cannot be covered as “quilt covers” as there was no reference to composition, nature, structure to be identified as „quilt cover‟. - AT

View Source

 


 

You may also like:

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

  2. 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...

  3. This notification from the Directorate General of Foreign Trade, Ministry of Commerce & Industry, Government of India imposes a Minimum Import Price (MIP) on certain...

  4. Manufacturing activity or not - activity of cutting fabrics, cutting quilts manufactured of the fabrics - they do not have even any machinery for manufacturing quilt...

  5. Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

  6. The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the...

  7. The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

  8. Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a...

  9. Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the...

  10. Classification of goods - the products namely HDPE Tarpaulin, PE laminated fabric PP ropes, pondliner, vermibed, weed mat, wagon cover, fumigation cover, azolla bed,...

  11. Rejection of the rebate claim - Export of quilt cover - Quilt shell/cover cannot be called as quilt until it is stuffed with the stuffing materials which can be...

  12. Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual...

  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 - 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...

  15. CESTAT AHMEDABAD addressed the issue of classification of imported goods (Thiram) by the appellant. The revenue sought to classify the goods under heading 3812 1000,...

 

Quick Updates:Latest Updates