Case Law Details
Case Name : Uniqlo India Private Limited (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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Page ContentsUniqlo India Private Limited (CAAR Delhi)Description and Intended UseApplicant’s Classification ClaimDepartment’s ObjectionsCAAR’s Legal AnalysisConsideration of Colour and Matching CriteriaInterpretation of “Similar Articles”Application of Interpretative Rule 3(b)Reference to International JurisprudenceFinal DeterminationKey Takeaways
Uniqlo India Private Limited (CAAR Delhi)
CAAR Delhi held that Uniqlo India’s Lounge Sets, made of knitted synthetic fleece, are classifiable as “similar articles” under Tariff Items 61079990 (men) and 61089210 (women). The ruling cl...
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