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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Classification of imported goods - Goods were cutting waste/ ...


Unusable Imported Garments Classified Under CTH 63109020 Require DGFT License; Circular Benefits Not Applicable.

April 8, 2023

Case Laws     Customs     AT

Classification of imported goods - Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small pieces which could not be used in the manufacture of chindi rugs and also for pulling of fabrics. - Benefit of circular cannot be given - Such goods which are totally unserviceable and beyond repair, are classifiable under CTH 63109020 and can be imported only under a license from DGFT. - AT

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