Girls’ Slips Classifiable as Knitted Undergarments Due to Lack of Bust Support: CAAR Delhi

In re Furo Enterprises (CAAR Delhi) M/s Furo Enterprises, a proprietorship firm engaged in the import and sale of unbranded women’s and girls’ readymade garments, filed an application dated 20.06.2025 before the Customs Authority for Advance Rulings under Section 28H of the Customs Act, 1962. The application sought an advance ruling on the correct customs classification of proposed imports of girls’ slips of various models and sizes, made of knitted synthetic fibres. The applicant proposed to import two models of girls’ slips, both composed of 90% nylon and 10% spandex. These products ...