Case Law Details
In re NZ Seasonal Wear Private Limited (CAAR Mumbai)
Introduction: In a recent development, NZ Seasonal Wear Private Limited sought an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR) regarding the classification of PVC raincoats under the Customs Tariff Act. This article delves into the details of the case, examining the manufacturing process and the applicable tariff code.
Detailed Analysis:
Background: NZ Seasonal Wear Private Limited, engaged in the manufacturing and sale of seasonal wear products, filed an application for an advance ruling on the classification of PVC raincoats for export through the port of Nhava Sheva.
Manufacturing Process: The PVC raincoats undergo a meticulous manufacturing process, involving PVC sheet rolls, panel cutting, printing, heat sealing, zipper stitching, and packing. The non-woven nature of the product is emphasized, with PVC seams being “welded” or bonded without traditional stitching.
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