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2017 (5) TMI 1180 - CESTAT NEW DELHIClassification of goods - New Trim Cutting Synthetic Waste - classified under CTH 63109040 or under CTH 5603 - N/N. 12/2012 Cus. dated 17.3.2012 - Held that: - Fabric with the width of 2.6 inches to 4 inches even if it is in running length cannot be considered as synthetic strip classifiable under CTH 5603. The CTH 6310 covers “used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials”. The Circular No. 20/2011 Cus dated 15.4.2011 has clarified that the import of Trim Cutting waste or fibre trim of continuous length with width upto 10” fall under CTH 6310 required for the manufacture of Chindi rugs will be allowed for clearance without any import license. The above CBEC circular strengthens the view that imported goods are in the nature of waste used for manufacture of rugs and hence will be rightly classifiable under CTH 6310. Appeal rejected - decided against Revenue.
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