Girish Pavinbhai Rathod (Jay Ambey) Vs Union of India
Date: June 13, 2024
Subject Matter
Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature
Summary
The petitioner, engaged in the manufacture of fusible interlining cloth, challenged the ruling of the Gujarat Appellate Authority for Advance Ruling (GAAR) which categorized their product under Chapter 59 of the Customs Tariff Act, improperly classif…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned advocate Mr. Deven Parikh with learned advocate Mr. Nirav P. Shah for the petitioner and learned advocate Mr. P.Y. Divyewshwar for the respondents. 2. Having regard to the controversy in the narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing. 3. By this petitio…