Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to fabrics where impregnation, coating, or covering cannot be seen with the naked eye. The fabric manufactured by the petitioner is partially coated, and the plastic coated pattern is visible on one side. As per the Atira's test report and Chapter Note 2(a)(4) of Chapter 59, such partially covered fabrics fall under Chapters 50 to 55, 58, or 60, not Chapter 59 Heading 5903. The impugned order classifying the product under Heading 5903 is quashed, and the petition is allowed, classifying the product under Chapters 50 to 55, 58, or 60 of the GST Tariff.
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