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2019 (8) TMI 1215 - AAR - GSTClassification of goods - tarpaulins made from High Density Polyethylene - whether classifiable as textile under Section Xl of the First Schedule of the Customs Tariff Act, 1975 and, if so, whether it is classifiable under HSN 6306, 6301 or 5903 of the Tariff Act? - HELD THAT:- Tarpaulin made from HDPE woven fabric is a composite of plastics and textile. It combines a plastic component with textile material. Classification of such composite goods is governed by Note 1 (h) to Section Xl (Textile and Textile Articles) and Note 2 to Chapter 59. A combined reading of the two notes reveals that a woven fabric if completely embedded in plastics or entirely coated or covered on both sides with such material, and if such coating or covering can be seen with the naked eye, is not to be treated as textile material for classification under the Tariff Act (refer to the Explanatory Notes to Chapter 39 of the Harmonised System of Nomenclature, Brussels). Tarpaulin made from HDPE woven fabric of the variety the Applicant supplies, therefore, is not tarpaulin made from textile material, and not to be classified under Heading 6306. The tarpaulin the Applicant supplies is made from HDPE woven fabrics, coated or covered with LDPE melt. Heading 5903 and Note 2 to Chapter 59 are relevant for ascertaining whether the above fabric is textile material. Had it been so, the tarpaulin made from such material would have been classifiable under Heading 6306 - The fabric being no textile material, the question of classifying the tarpaulin made from it as a madeup textile article under Heading 6301 does not arise.
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