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    <title>2024 (1) TMI 974 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAI</title>
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    <description>The AAR Mumbai held that rolls made of polyester, nylon taffeta, and satin with width ranges from 10-810 millimeters having printable features are classifiable under CTH 5807 as articles similar to textile material labels in strips. The authority relied on HSN explanatory notes and HC precedent in applicant v. Union of India case. The products fall under sub-heading 5807 1020 of the Customs Tariff Act, 1975, and are covered by entry 153 of Schedule II of Notification 1/2017-IGST (Rate) dated 28 June 2017.</description>
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      <description>The AAR Mumbai held that rolls made of polyester, nylon taffeta, and satin with width ranges from 10-810 millimeters having printable features are classifiable under CTH 5807 as articles similar to textile material labels in strips. The authority relied on HSN explanatory notes and HC precedent in applicant v. Union of India case. The products fall under sub-heading 5807 1020 of the Customs Tariff Act, 1975, and are covered by entry 153 of Schedule II of Notification 1/2017-IGST (Rate) dated 28 June 2017.</description>
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