https://www.taxtmi.com/caselaws?id=799485 Woven man-made fibre textile rolls designed exclusively for garment labels, supplied in strips and suitable for durable printing, fall under CTI 5807 10 20 as woven labels or similar articles of man-made fibre. Their unprinted condition and cutting after import do not alter their character as labels; the specific man-made fibre entry prevails over the residual entry, subject to verification of the declared description, construction and composition at import. As articles under Heading 5807, the rolls fall within Entry 370 of Schedule I to Notification No. 09/2025-Integrated Tax (Rate) and attract IGST at 5 per cent. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799485 Woven man-made fibre textile rolls designed exclusively for garment labels, supplied in strips and suitable for durable printing, fall under CTI 5807 10 20 as woven labels or similar articles of man-made fibre. Their unprinted condition and cutting after import do not alter their character as labels; the specific man-made fibre entry prevails over the residual entry, subject to verification of the declared description, construction and composition at import. As articles under Heading 5807, the rolls fall within Entry 370 of Schedule I to Notification No. 09/2025-Integrated Tax (Rate) and attract IGST at 5 per cent. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799485