TaxTMI 
TaxTMI 
2025 (12) TMI 1152
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....in a 100% EOU in Chennai, and is engaged in the design, development, and execution of embroidery work on embellishments intended for use in furnishings, decorative items, and fashion accessories. As part of its operations, the Applicant imports dyed bird feathers from a feather crafting unit located in France. These feathers serve as raw materials for the creation of fashion accessories, such as brooches and ready-to-wear items, which are ultimately supplied to luxury brands. 2.2 These feathers are originally sourced from different countries, where they are plucked from captive birds without slaughter and then imported into France. In France, the feathers are washed, steam-dried, and dyed before being exported to India for job work. 2.3 Based on the nature, characteristics, and activities undertaken on these feathers, the feathers are classified under HSN code 6701 00 at the time of export from France. The Applicant proposes to import these ornamental bird feathers that are washed, steam dried, and dyed before being exported to India from France under HSN code 6701 00 90. For one of the sample imports, the Applicant was unable to classify feathers under tariff item 6701 00 90....
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....article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a ....
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....II Commissionerate [2025] (3) TMI 695 (CESTAT Chennai) (h) Principal Commissioner of Customs (ICD TKD), New Delhi v. Sun N Sand Exim (1) Pvt Ltd [2024] 10 TMI 158 (CESTAT New Delhi). (i) Glanbia Performance Nutrition v. Commissioner of Customs- Mundra [2023] 9 TMI 419 (CESTAT Ahmedabad). (j) Bright Performance Nutrition Pvt Ltd v. Commissioner of Customs, Mundra [2025] 2 TMI 146 (CESTAT Ahmedabad). (k) Glenmark Pharmaceuticals Ltd v. Commissioner of Customs (Import), ACC Mumbai [2025] 2 TMI 1215 (CESTAT Mumbai) 6. It is evident from the foregoing that the headings and the relevant Section or Chapter Notes must be meticulously examined to determine the classification of a. product. If a classification conflict persists after applying Rule 1 of the GRI, the subsequent rules must be invoked. This underscores the significance of headings, Section Notes, and Chapter Notes in determining classification. Furthermore, the condition of the goods at the time of importation into India remains a determinative factor in the classification process. 7. In view of the foregoing, it is imperative to examine the following to determine the appropriate customs....
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....rther worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 0505.10 -- Feathers of a kind used for stuffing, down 0505.90 - Other This heading covers: (1) Skins and other parts of birds (e.g., heads, wings) with their feathers or down, and (2) Feathers and parts of feathers (whether or not with trimmed edges), and down. provided they are either unworked, or merely cleaned, disinfected or treated for preservation, but not otherwise worked or mounted. 13. This heading excludes skins and other parts of birds, feathers and parts of feathers which have undergone working other than that permitted in this heading (e.g., bleaching, dyeing, curling or waving), or which have been mounted, and articles of feathers, etc.; these are generally classified in heading 67.01 (see the Explanatory Note thereto). Worked quilts, and articles made from quilts, however, are classified according to their character (e.g., angling floats - heading 95.07, toothpicks heading 96.01). "67.01 - Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and artic....
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....ertinent to note that the HSN Explanatory Notes hold significant persuasive value in India for resolving disputes related to tariff classification. Indian courts, including the Supreme Court, have consistently held that the HSN Explanatory Notes serve as a reliable guide in ascertaining the true meaning of terms used in the CTA. 16. In this regard, reliance is on the following judgments also: (i) Commissioner of Central Excise Delhi v. Uni Products India Ltd., 2020 (372) ELT 465 SC. (ii) Polaris India Ltd v. Commissioner of Customs, 2017 O) GSTL 111. (iii) L. M. L. Ltd. v. Commissioner of Customs, 2010 (258) E.L. T. 321. (iv) Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454. (v) CCE v. Bakelite Hylam Ltd., 1997 (91) E.L. T. 13 (vi) Collector of Customs v. Business Forms Ltd.,2002(142) E.L.T.18 (vii) Collector of Central Excise, Shillong v. Wood Craft Products Limited [1995 (77) E.L.T. 23] has said: (viii) Holostick India Ltd. v. CCE:, 2015 (318) E.L.T. 529 17. From the foregoing, it is evident that items classified under Heading 6701, except for feather duste....
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....s raw materials. 22. In light of the above, it is submitted that the imported feathers meet the essential characteristics of products classifiable under heading 6701 that covers "feathers and down, prepared and articles made of feathers or of down," rather than heading 0505, which is limited to unworked feathers or feathers that are merely cleaned, disinfected, or preserved. The feathers imported by the Applicant are not in their natural or raw state but have undergone substantial preparation and processing to become ornamental items intended for use by the fashion industry. A photograph of the as Appendix 1. S. No. Picture Description 1 Frange Autruche Rose Fluro 2 Frange Autruche Vin Rouge 3 Frange Autruche Jaune 4 Frange Autruche Violet 5 Frange Autruche Rouille 6 Frange Autruche Jaune Pale 7 Frange Autruche Rose 8 Frange Autruche Corail 8 2 Nageoire D'oie Noir 9 Coquille D'oie Vert Pale 10 Frange Plumetis Anis 11 Frange Plumetis Camel 12 Coquille D'oie Vert Anis 13 Nageoire D'oie Brulee Sapin 14 Plume Blondine Brulee Vert Clair 15 Plume Blondine Brulee Ver....
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.... with global standards and justifies the classification of imported feathers under heading 6701. 27. The Applicant asserts that the use of the imported feathers in high-value fashion accessories, such as brooches and ready-to-wear items for luxury brands, further supports their classification under Heading 6701. The HSN Explanatory Notes to Heading 6701 include feathers intended for millinery mounts, clusters, or trimmings for apparel, which aligns. with the Applicant's use of the feathers in the fashion industry, as opposed to the utilitarian purpose of stuffing associated with Heading 0505. Port of Import and reply from jurisdictional Commissioner, Chennai. 28. The applicant in their CAAR-I indicated that they intend to import the subject goods from the jurisdiction of Office of the Principal Commissioner, Chennai Air Cargo Commissionerate, Meenambakkam, Chennai. The application was forwarded to the Office of the Principal Commissioner, Chennai Air Cargo Commissionerate, Meenambakkam, Chennai for their comments on 30.10.2025 and 28.11.2025, however, no reply has been received in this regard. Details of Personal Hearing: - 29. Mr. Ajinkya Gunjan Mishra, Advocate....
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....ier under HSN 6701.00 at the time of export from France. The Applicant intends to classify and import them under CTH 6701 00 90. When attempting to obtain a Sanitary Import Permit (SIP) on the National Single Window System (NSWS) portal, the system automatically reclassified the product under CTH 0505, which led to SIP conditions applicable to feathers not further worked than cleaned, disinfected or preserved, including the requirement of a Sanitary Certificate regarding absence of Highly Pathogenic Avian Influenza. The Applicant further submits that feathers imported by them have undergone processing beyond simple cleaning, specifically washing, steam-drying and dyeing, and therefore are excluded from Heading 0505 and merit classification under Heading 6701. The Applicant states that the feathers are processed abroad, imported in fully dyed form, and further used in embroidery and embellishment work for luxury fashion accessories, consistent with goods described under Heading 6701. 30.4 . The applicant has sought ruling on the following question: - Whether ornamental bird feathers that are washed, steam-dried, and dyed are classifiable under customs tariff entry 050....