https://www.taxtmi.com/caselaws?id=449160 AAR ruled that Main MIC Dust Protective Net should be classified under Tariff Item 59119090. The Authority determined that despite being made of PET (polyester), the goods are textile materials under Section XI, not plastic articles under Chapter 39. Based on Chapter Notes and Explanatory Notes, the fabric qualifies as textile fabric for technical use under Chapter 59. The Commissionerate's suggestion to classify under CTH 3926 was rejected as incorrect, with AAR concluding the goods merit classification under Custom Tariff Sub-Heading 59119090. en-us Thu, 01 Feb 2024 00:00:00 +0530 Wed, 07 Feb 2024 07:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449160 AAR ruled that Main MIC Dust Protective Net should be classified under Tariff Item 59119090. The Authority determined that despite being made of PET (polyester), the goods are textile materials under Section XI, not plastic articles under Chapter 39. Based on Chapter Notes and Explanatory Notes, the fabric qualifies as textile fabric for technical use under Chapter 59. The Commissionerate's suggestion to classify under CTH 3926 was rejected as incorrect, with AAR concluding the goods merit classification under Custom Tariff Sub-Heading 59119090. Case-Laws Customs Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449160