CESTAT: Umbrella Panels Are Made-Up Textile Articles (CTH 6307)

Quick Summary

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that triangular umbrella fabric panels, cut to a specific shape and size, should be classified as 'made-up textile articles' under CTH 6307. The tribunal noted that these panels have a distinct identity and commercial recognition as ready-to-use umbrella components, making CTH 6307 more appropriate than the general heading for woven fabrics. Furthermore, CESTAT dismissed the customs department's attempt to claim differential duty using an extended period of limitation, as the importer had fully disclosed the goods' classification.

Court :
Kolkata

Brief :
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that umbrella panel fabric cut into predetermined triangular shapes and sizes is classifiable as a “made-up textile article” under Customs Tariff Heading (CTH) 6307 and not as woven synthetic fabric under CTH 5407.

Citation :
Customs Appeal No. 75192 of 2026

Daily Limit Reached