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GST - Highlights / Catch Notes

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Classification of goods - Satin Rolls and Taffeta Rolls - The ...

Case Laws     GST

December 6, 2022

Classification of goods - Satin Rolls and Taffeta Rolls - The tariff heading 5806 covers the woven fabrics that are not covered under heading 5807 consisting of warp without weft assembled by means of an adhesive (Bolducs). It is an admitted fact that the impugned products are woven products consisting of warp and weft and are not assembled by means of an adhesive. Thus the impugned products are not covered under tariff heading 5806. - AAR

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