Classification of imported goods - non-texturized polyester ...

Case Laws Customs

May 12, 2023

Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing less than 85% by weight of textured polyester yarn and woven fabrics containing more than, as well as less than, 85% by weight of non-textured polyester yarn are covered with sub-heading 5407 61 of First Schedule to Customs Tariff Act, 1975; by no stretch can a later sub-heading be adopted for ‘woven fabrics from polyester’, except on composition less than 85%, without compromising the General Rules for the Interpretation of Import Tariff in Customs Tariff Act, 1975. - AT

View Source

← Previous Next →

Classification of imported goods - non-texturized polyester ...

Case Laws Customs

May 12, 2023

You may also like:

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...

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which...

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...

Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also...

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....

Classification of goods - Bed Cover - revenue's claim is that imported goods is "polyester woven fabric” classifiable under CTH 54075490 - irrespective whether the...

Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic...

Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw...

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as...

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not...

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...

Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

Quick Updates: