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Customs - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Classification of imported goods - Non-Texturised Polyster ...

Case Laws     Customs

June 10, 2023

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. End use of a product cannot be a criteria for classification. However, as held by the Hon’ble Supreme court in the case of Indian Aluminium Cables vs UOI, end use alone cannot determine the classification. The other parameters such as the nature of cloth, nature of coating etc are required to be ascertained to classify the fabrics. - AT

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