https://www.taxtmi.com/caselaws?id=760240 Cut-length polyester filament imported for paint brushes was not synthetic or artificial filament yarn for the concessional 12% IGST rate under Notification No. 35/2017-Integrated Tax (Rate). The goods, though declared under CTH 5404, were found to be long synthetic monofilaments in cut pieces meant as brush material, not continuous yarn suitable for textile end use. Applying the meanings of monofilament, multifilament yarn and yarn, the CESTAT held that the goods fell outside the concessional description and were covered by the residuary 18% IGST entry under Notification No. 1/2017-Integrated Tax (Rate). en-us Mon, 14 Oct 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760240 Cut-length polyester filament imported for paint brushes was not synthetic or artificial filament yarn for the concessional 12% IGST rate under Notification No. 35/2017-Integrated Tax (Rate). The goods, though declared under CTH 5404, were found to be long synthetic monofilaments in cut pieces meant as brush material, not continuous yarn suitable for textile end use. Applying the meanings of monofilament, multifilament yarn and yarn, the CESTAT held that the goods fell outside the concessional description and were covered by the residuary 18% IGST entry under Notification No. 1/2017-Integrated Tax (Rate). Case-Laws Customs Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760240