Classification of non-woven fabrics & PPSB Bed Sheet: HC directs appellate authority to readjudicate
Case Law Details
Case Name : Harsh Polyfabric Private Limited Vs Union of India & Ors. (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Harsh Polyfabric Private Limited Vs Union of India & Ors. (Calcutta High Court)
The case involves Harsh Polyfabric Private Limited (“the petitioner”) challenging an appellate authority’s decision which classified Spunbonded Polypropylene Bed Sheets (PPSB Bed Sheets) under the heading 5603 instead of 6304 of the Customs Tariff Act, 1975. This classification led to the partial denial of a refund of accumulated Input Tax Credit (ITC) due to an inverted duty structure, amounting to Rs. 39,61,030.
Petitioner’s Background and Classification
Harsh P
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.