Case Laws

2024(09)LCX0007: Swami Overseas : Bedsheet made of “100% Polyester are classifiable under CTH 6304.

2015(10)LCX0222: ITC Ltd.: Waste and scrap cloth is classifiable under sub heading 6310 90. 

2014(12)LCX0056: Karur K.C.P  Packaging Ltd: Flexible Intermediate Bulk Containers are classifiable under sub heading 6305 32 00.

2014(11)LCX0112: Authentic Impex: Wiper industrial rags is classifiable under sub heading 6310 10 90 and not under sub heading 6310 90 10.

2005(08)LCX0180: Urvashi International Ltd.: Table cloth is classifiable under sub heading 6302 40.

2004(08)LCX0158: Wrights Pulls & Lifts: Polyester webbing slings and round  are classifiable under sub heading 6307 90.

2001(01)LCX0391:Geetanjali Woollens Pvt. Ltd: Articles of furnishing clothing and clothing  are classifiable under heading  6310.

1999(12)LCX0189: Ruby Impex Ltd: Car covers are classifiable under sub heading 6307 90.

1999(08)LCX0214: B.K. Spinning Mills (P) Ltd.: Synthetic/Woollen  rags  are classifiable under heading 6309.

Advance Rulings

2018(10)LCX0194(AAR): Manas Geo Tech India Pvt. Ltd.: Man-made textile non-woven geo bags from polypropylene are classified under heading – 6305 having description sacks & bags of textile material for packing goods taxable @ 5% vide sl.no. 224 of schedule I of N/N 01/2017-CT(R) where the goods are of value not exceeding Rs. 1000/- per piece & 12% vide sl. no.171 of schedule II of N/N 01/2017-CT(R), where the goods are sets of value exceeding Rs, 1000/-per Piece.

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.