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Case Law Details

Case Name : In re Shiv Enterprises (CAAR Mumbai)
Related Assessment Year :
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In re Shiv Enterprises (CAAR Mumbai)

CAAR held that imported Nylon, Polyester, and Taffeta rolls, ranging from 10 mm to 305 mm, are classifiable as textile labels under CTH 5807, following HSN explanatory notes and judicial precedents.

In In re Shiv Enterprises (CAAR Mumbai), the applicant sought an advance ruling regarding the classification of various textile rolls intended for import, including Nylon Taffeta rolls, Polyester Taffeta rolls, Tearaway Taffeta rolls, Iron-on fusing Taffeta rolls, and mul

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