Classification of Import Plain Rolls: CAAR Mumbai Ruling on Polyester, Nylon, Taffeta, Satin

In re Mean Light Co. (CAAR Mumbai) Introduction: In a recent ruling by the Customs Authority for Advance Rulings (CAAR) in Mumbai, the classification of rolls made of Polyester, Nylon Taffeta, Satin, etc., was deliberated. The applicant, Mean Light Co., sought an advance ruling on the classification of these rolls, their nature, and the applicable Integrated Goods and Services Tax (IGST) rate for imports through the port of Chennai. Background: Mean Light Co., having IEC No. 0707028647, filed an application (CAAR-1) before the CAAR, Mumbai, on 10.04.2023. The Chennai Customs House responded ...