Case Laws

 

2016(03)LCX0041: San International: Artificial fur lining of synthetic knitted base and coloured nylon flocks with height 0.45 to 0.55 mm classifiable under heading 5907 and not under heading 4304.

 

2009(01)LCX0384: Prasad Enterprises: Bonded fabric (woven fabrics and knitted fabrics bonded together using adhesives) is classifiable under chapter 59.

2007(07)LCX0296: Shri Ganesh Global: Nylon Fabrics coated with polyurethane invisible to naked eye are classifiable under heading 5903.

2002(07)LCX0170: Hitkari Trading Corporation.: Esband Endless Coneyor Belts Type SAO 75 are classifiable under heading 5910.

 

2002(06)LCX0055: M.P  Industries: Acrylic and silver coated fabric is classifiable under sub-heading 5903 90 and not under sub-heading 5407 44.

 

2002(03)LCX0228: ITI Ltd.: Feeder cable of radio microwave radio equipment are classifiable as dielectric cable and not as co-axial cable under sub-heading 5929 90 and not under heading 8544.

 

1998(08)LCX0154: Triton Synthetic Fibres (P) Ltd.: Fabric used as shoe uppers is classifiable under chapter 59.

 

1998(02)LCX0190: MRF Ltd.: Rubber coated tyre warp sheets are classifiable under headings 5902 and not under heading 4005.
 

1997(10)LCX0176: Prabhu Coatings: Book binding cloth is classifiable under heading 5901 and not under heading 5206 .

 

1993(12)LCX0040: Rathi Filters & Industries (P) Ltd :Non woven filter media for manufacture of air pollution controlled dust filter bags is classifiable under heading 5911 10.

 

1992(07)LCX0044: Trijama Filterall Pvt. Ltd: Filter Aids and non-woven filter panels are classifiable under sub-heading 5911 10.


1990(06)LCX0062: Hindustan Gas & Industries Ltd.: Balloon gas holder consisting of 70% both sides of which are covered with is classifiable under sub-heading 5911 90.

Advance Rulings

2019(08)LCX0156(AAR): Emmbi Industries Ltd.: Technical laminated Fabrics woven out of strips below 5 mm fit for use as Pond liner are "Laminated Textiles Products" and are covered under HSN Code 5911.

2020(09)LCX0198(AAR): Ashima Dyecot Pvt. Ltd.: Fusible Interlining cloth for cotton fabrics classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975.

2021(04)LCX0144(AAAR): Girish Rathod (Jay Ambey): Fusible Interlining Fabrics of Cotton is classifiable under heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975

2021(08)LCX0181(AAR): Supercoat India: Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be classified under 5903.

2022(03)LCX0102(AAR): Texel Industries Ltd: Geomembrane is classified at HSN 5911, tariff item 59111000 and Woven Tarpaulin is classified at HSN 3926, tariff item 39269099.

2022(10)LCX0057(AAR): Shree Ambica Geotex Pvt. Ltd: Geomembrane is woven fabrics and hence textile goods, which are coated or laminated with plastic; and is used for technical purposes merits classification at HSN 5911, tariff item 59111000.

2024(01)LCX0392(AAR): Vivo Mobile India Private Limited: Main MIC Dust Protective Net merit classification under Tariff Item 59119090