Case Law Details
In re Mahaveer Impex (CAAR Mumbai)
M/s Mahaveer Impex (hereinafter referred to as ‘the applicant’, in short) having address at 2nd Floor, 203, Mahaveer Apartments, 3rd Road, Khar West, Mumbai, Maharashtra, 400052 filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application dated nil was received in the secretariat of the CAAR, Mumbai on 13.10.2022 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification for the proposed import of Rolls made of Polyester, Taffeta, Satin etc. which are available with width ranging from 10 millimetre to 810 millimetre, as described in Table – A.
Table-A
2. The applicant is engaged in the business of purchase and sale of products in India. They have proposed to import Rolls made of Polyester, Taffeta, Satin etc. which are available with width ranging from 10 millimetres to 810 millimetres (hereinafter referred to as the ‘products’), more specifically described in Table – A. The applicant submits that the ultimate customer of the products are the companies engaged in manufacturing of readymade garments. The products will be ultimately used for the purpose to capture trademark, wash care instructions and other details like country of manufacturing, size, make etc. on the products for the reference of retail customers. In this respect it is submitted that the products have following characteristics:
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