https://www.taxtmi.com/caselaws?id=402741 Classification of goods under GST depends on the Customs Tariff Act, the applicable rate notifications and the interpretative notes. For heading 5806, narrow woven fabrics must meet Chapter Note 5, including a width not exceeding 30 cm and selvedges on both edges. Although the goods were woven from polyester yarn and were within the width limit, the record did not establish the presence of selvedges on both edges, so they did not satisfy the tariff description of narrow woven fabrics. The claimed classification under heading 58063990 was rejected, and the goods were classified under sub-heading 5407.10.19. en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402741 Classification of goods under GST depends on the Customs Tariff Act, the applicable rate notifications and the interpretative notes. For heading 5806, narrow woven fabrics must meet Chapter Note 5, including a width not exceeding 30 cm and selvedges on both edges. Although the goods were woven from polyester yarn and were within the width limit, the record did not establish the presence of selvedges on both edges, so they did not satisfy the tariff description of narrow woven fabrics. The claimed classification under heading 58063990 was rejected, and the goods were classified under sub-heading 5407.10.19. Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402741