Case Laws

2024(09)LCX0088 : Punctual Sales Private Limited : Bed sheet, declared as made of 100% Polyester is classifiable under CTH 5407.

2006(07)LCX0365 : Vaibhav Textiles :Textured Filament Yarn containing 67% textured yarn in warp and 33%multifilament in weft (confirmed by lab) is classifiable under heading 5407 69 00.

2004(10)LCX0031: Shree Ganesh International: Polyester fabric containing less than85% of weight of non textured polyester filament is classifiable under heading  5407 69 00.