Case Law Details
Case Name : In re Fancy Ribbon House (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Fancy Ribbon House (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, addressed the classification of various textile rolls, including Nylon Taffeta, Polyester Taffeta, and Satin rolls, ranging in width from 10 mm to 305 mm. These products, proposed for import by Fancy Ribbon House, were evaluated for classification under the Customs Tariff Act, 1975. The applicant argued that the rolls, primarily used as labels, fell under Heading 5807, which pertains to “Labels, badges, and similar articles of textile materials, in strips or cut to shape or size,
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