https://www.taxtmi.com/caselaws?id=108006 Imported gunny cuttings were found to consist of mixed, unserviceable material, and the departmental reports were inconsistent on whether they had been sorted. The HSN meaning of "sorted" requires grading or segregation by specific criteria, which was not shown on the record. The consignments were therefore treated as unsorted gunny cuttings classifiable as waste textile materials, and no import licence was required on that basis. The Revenue's challenge failed because the evidence did not support classification as sorted cuttings. en-us Tue, 23 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108006 Imported gunny cuttings were found to consist of mixed, unserviceable material, and the departmental reports were inconsistent on whether they had been sorted. The HSN meaning of "sorted" requires grading or segregation by specific criteria, which was not shown on the record. The consignments were therefore treated as unsorted gunny cuttings classifiable as waste textile materials, and no import licence was required on that basis. The Revenue's challenge failed because the evidence did not support classification as sorted cuttings. Case-Laws Customs Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108006