Case Laws
2012(01)LCX0131: Surbhit Impex P. Ltd.: Corduroy fabric consisting of "cut weft pile“ is a polyester and is classifiable under sub-heading 5801 32 00.
2009(05)LCX0180: TTK Healthcare Ltd.: Polypropylene mesh is classifiable under sub-heading 5803 90 90 and not under 9021 90 90 or 3926 90 99.
2004(10)LCX0260: Viva International: Velcro tape is classifiable under sub-heading 5806 32.
1990(06)LCX0036: Mehta Nettings (P) Ltd.: Round Mesh Mosquito netting fabrics are classifiable under heading 5804 and not under heading 5206.
Advance Rulings
2021(11)LCX0112(AAAR): Rajivkumar Giriraj Bansal, (M/s) Gujarat Plast Industries: Narrow woven fabric of Polypropylene yarn of width not exceeding 30 cm provided with selvedges on both edges is classifiable under 5806 39 90 taxable @5% as per serial no. 219AA of Schedule-I of N/N 1/2017-CT(R)
2022(11)LCX0099(AAR): Mean Light Co: “Satin Rolls” and “Taffeta Rolls” with sizes between 19mm to 40mm. are classifiable under 5807 10 20.