PVC Raincoats Classifiable under ‘Overcoats, Raincoats, and Similar Articles’ of First Schedule in Customs Tariff Act: Customs AAR

PVC raincoats would be classifiable under CTH 6201 more specifically under CTI 4010 of first schedule of Customs Tariff Act
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The Mumbai bench of the Customs Authority for Advance Ruling (AAR) ruled that the PVC raincoats are classifiable under the category of “Overcoats, Raincoats, and Similar Articles” as specified in the First Schedule of the Customs Tariff Act, 1975. M/s. NZ Seasonal Wear Private Limited the applicant filed an application (CAAR-1) for advance ruling before…

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