https://www.taxtmi.com/caselaws?id=343442 Imported synthetic strips in running length, described as trim cutting waste, were treated as textile waste where examination showed a width of about 2.5 to 4 inches and the material arose as trimming waste from manufacture of non-woven fabric rolls. Heading 6310 of the Customs Tariff covers used or new rags and other textile waste, and CBEC clarification supported classification of continuous trim cutting waste up to 10 inches used for chindi rug manufacture under that heading without an import licence. On those facts, the goods were not treated as fabric under Heading 5603, and the classification under Heading 6310, with corresponding notification benefit, was sustained. en-us Thu, 06 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343442 Imported synthetic strips in running length, described as trim cutting waste, were treated as textile waste where examination showed a width of about 2.5 to 4 inches and the material arose as trimming waste from manufacture of non-woven fabric rolls. Heading 6310 of the Customs Tariff covers used or new rags and other textile waste, and CBEC clarification supported classification of continuous trim cutting waste up to 10 inches used for chindi rug manufacture under that heading without an import licence. On those facts, the goods were not treated as fabric under Heading 5603, and the classification under Heading 6310, with corresponding notification benefit, was sustained. Case-Laws Customs Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343442