https://www.taxtmi.com/highlights?id=82350 Imported polyester filament in cut lengths intended for making paint brushes cannot be classified as synthetic or artificial filament yarn under CTH 54041990 eligible for 12% IGST rate. The key distinction is that filaments tend to break when exposed to high heat or pressure, while yarns, being multi-ply constructions, are more resistant. The imported goods, being monofilaments in cut lengths meant for paint brushes, do not qualify as yarn and are rightly denied the 12% IGST rate benefit under Notification No. 35/2017. They are liable for 18% IGST rate as other goods under CTH 5402-5406. The appeal against denying the 12% IGST rate is dismissed. en-us Fri, 18 Oct 2024 09:14:21 +0530 Fri, 18 Oct 2024 09:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82350 Imported polyester filament in cut lengths intended for making paint brushes cannot be classified as synthetic or artificial filament yarn under CTH 54041990 eligible for 12% IGST rate. The key distinction is that filaments tend to break when exposed to high heat or pressure, while yarns, being multi-ply constructions, are more resistant. The imported goods, being monofilaments in cut lengths meant for paint brushes, do not qualify as yarn and are rightly denied the 12% IGST rate benefit under Notification No. 35/2017. They are liable for 18% IGST rate as other goods under CTH 5402-5406. The appeal against denying the 12% IGST rate is dismissed. Highlights Customs Fri, 18 Oct 2024 09:14:21 +0530 https://www.taxtmi.com/highlights?id=82350