Supreme Court Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017)

/ A.K. Sikri, Ashok Bhushan, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 54, Central Excise Tariff Act, 1985 with Chapter 56, Judges

LEGAL ISSUE: Classification of goods under the Central Excise Tariff Act, 1985. CASE TYPE: Central Excise Law. Case Name: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs, Vapi. Judgment Date: 27 April 2017 Can the process of air covering of yarn, using two different types of yarn, be classified as “gimped yarn” […]

Supreme Court Classifies Polyester and Nylon Covered Yarn under Chapter 54: Sarla Performance Fibers Ltd. vs. Commissioner of Central Excise & Customs (27 April 2017) Read Post »