Case Laws

2014(08)LCX0212: Paras  Aggarwal Hosiery: Polyester Ladies Stoles are classifiable under sub heading 6214 30 00. 

2008(07)LCX0143: Siyaram Silk Mills Ltd: Men’s long sleeve shirt with tie is classifiable under heading 6205 and 6215.

2007(05)LCX0064: Gosai Trading Co:  Bra hook and eye tapes are classifiable under heading 6212.

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.