https://www.taxtmi.com/caselaws?id=784184 An assembled iron planter basket fitted with a moulded coir liner is classified as a composite good under GIR 3(b), because the iron basket provides its structure, form, dominant material identity and decorative appeal. GIR 2(a) does not apply where the product is complete and assembled. The product falls under tariff item 8306.29.90 as a decorative base-metal article. Independently exported latex-sprayed, needle-felted coir liners are finished, moulded functional inserts rather than nonwoven material. Their shaping and intended horticultural use make them miscellaneous made-up textile articles, classifiable under tariff item 6307.90.99 where no more specific textile heading applies. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784184 An assembled iron planter basket fitted with a moulded coir liner is classified as a composite good under GIR 3(b), because the iron basket provides its structure, form, dominant material identity and decorative appeal. GIR 2(a) does not apply where the product is complete and assembled. The product falls under tariff item 8306.29.90 as a decorative base-metal article. Independently exported latex-sprayed, needle-felted coir liners are finished, moulded functional inserts rather than nonwoven material. Their shaping and intended horticultural use make them miscellaneous made-up textile articles, classifiable under tariff item 6307.90.99 where no more specific textile heading applies. Case-Laws Customs Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784184