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2024 (2) TMI 311 - AAR - CustomsClassification of import goods - Main MIC Dust Protective Net - to be classified under Tariff Item 59119090 or not - HELD THAT:- As per Note I of Chapter 39, throughout the nomenclature any reference to ‘plastics’ does not apply to materials regarded as textile materials of Section Xl. Further as per Note 2(p) of Chapter 39, this chapter does not cover, goods of Section XI (textiles and textile articles). Moreover, PET is a plastic as per Explanatory Notes of Chapter 39 of the Harmonized Commodity Description and Coding System of World Customs Organization. And as per Chapter Notes of Chapter 54, polyester is one of the main synthetic fibres and PET is a type of polyester in terms of Explanatory Note to heading 3907. The goods in question are also not covered under Note 1 of Section XI regarding exclusions under the Section. The inference drawn by the concerned Commissionerate vide their comments against the application for advance rulings that fabric is made of PET having more than 95% component, so it seems to be correctly classifiable under CTH 3926, does not appear to be correct and may lead to wrong classification of the subject goods. Thus, on the basis of the said Section, Chapter Notes and the Explanatory Notes, it can be concluded that goods in question are not articles covered under Chapter 39 but the subject goods merit classification under Section XI. As per Explanatory Notes, a few woven fabrics are excluded from the woven fabrics classified under Chapter 50 to 55 and the textile fabric for technical uses classified under heading 5911 are one of them. Further, Note 1 of Chapter 59, provides that, except, where the context otherwise requires, for the purposes of this Chapter the expression ‘textile fabrics’ applies only to the woven fabrics of Chapter 50 to 55 and heading 5803 and 5806 and Note 8 of Chapter 59 provides a list of goods to which heading 5911 applies but with the condition that such goods do not fall in any other heading of Section XI. Since, the subject goods are not covered under any other heading of Section XI and meant for technical use, these goods merit classification under Chapter 59 of the Import Tariff. The subject goods merit classification under Custom Tariff Sub-Heading 59119090 of the First Schedule of the Customs Tariff Act, 1975.
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