https://www.taxtmi.com/caselaws?id=783611 Imported woven textile rolls intended for use as labels raised the issue whether they were classifiable under CTH 5807 (woven labels, badges and similar articles) despite lacking inscriptions or motifs. Applying HSN Explanatory Notes as persuasive aids and relying on HC precedent treating comparable strips as "similar articles" to labels, the authority held that the rolls, having no practical use other than conversion into labels/badges, fall within "similar articles" under heading 58.07. Consequently, the goods were classified at 8-digit level under CTI 58071010/58071020/58071090 depending on composition, and were held covered by entry 153 of Sch II of Notif. 1/2017-IGST (Rate), attracting the corresponding IGST on import. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 18 Dec 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783611 Imported woven textile rolls intended for use as labels raised the issue whether they were classifiable under CTH 5807 (woven labels, badges and similar articles) despite lacking inscriptions or motifs. Applying HSN Explanatory Notes as persuasive aids and relying on HC precedent treating comparable strips as "similar articles" to labels, the authority held that the rolls, having no practical use other than conversion into labels/badges, fall within "similar articles" under heading 58.07. Consequently, the goods were classified at 8-digit level under CTI 58071010/58071020/58071090 depending on composition, and were held covered by entry 153 of Sch II of Notif. 1/2017-IGST (Rate), attracting the corresponding IGST on import. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783611