https://www.taxtmi.com/caselaws?id=380310 Braided yarn sold as Kalava Raksha Sutra was examined for tariff classification, with the Authority finding that its character as tightly plaited textile yarn brought it within twine, cordage, ropes and cables under Chapter 5607. Applying the tariff interpretation rules, Section XI notes and the explanatory notes to Heading 5607, the classification turned on the raw material composition of the braided yarn rather than its intended puja use. The goods were therefore classified under Heading 5607, with the relevant subheadings varying according to whether the yarn was polypropylene, other synthetic yarn, or cotton yarn. en-us Fri, 22 Mar 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380310 Braided yarn sold as Kalava Raksha Sutra was examined for tariff classification, with the Authority finding that its character as tightly plaited textile yarn brought it within twine, cordage, ropes and cables under Chapter 5607. Applying the tariff interpretation rules, Section XI notes and the explanatory notes to Heading 5607, the classification turned on the raw material composition of the braided yarn rather than its intended puja use. The goods were therefore classified under Heading 5607, with the relevant subheadings varying according to whether the yarn was polypropylene, other synthetic yarn, or cotton yarn. Case-Laws GST Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380310