Case Laws

2001(10)LCX0003:Vids Overseas (P) Ltd: Heterogenous mixture of fibres and yarns of waste material having woollen content of 64% are to be treated as waste of wool and is classifiable under heading 5601/04.

2000(09)LCX0001: Kapadia Enterprises: Taspa Yarn in absence of core yarn in the product  is not classifiable under heading 5606.

1996(12)LCX0083:National Rayon Corporation Ltd.: Caristrap not woven and impregnated with adhesive is classifiable under heading 5603 .

Advance Rulings

2020(10)LCX0153(AAR): Shivalika Enterprises: Non Woven Fabric which is made using PP granules is classifiable under 5603. Non woven Fabric Bag is classifiable under 6305, 3 ply mask is classifiable under 6307, Surgical Cap is classifiable under 6505, Surgical Gown is classifiable under 6210, Surgical Shoe Cover is classifiable under 6307.