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2023 (7) TMI 141 - AUTHORITY FOR ADVANCE RULING, GUJARATClassification of proposed product - Geotextile-Stratex - classifiable under Tariff Item (TI) No. 60059000 or under TI 59119032 of the Customs Tariff Act, 1975? - HELD THAT:- Chapter 59 covers 'Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use'. Further heading 59.11, covers 'textile products & articles, for technical uses, specified in note 8 to this chapter'. Note 8 is already reproduced supra. Delving further it is found description “knitted or woven Geo technical textile' and tariff items 5911 90 31, 591190 32, 5911 9039 and 5911 9040 which have been introduced in the Customs Tariff wef 1.5.2022 - Tariff Item 59119032 relating to geotextile conforming to IS 16391 and 16392 introduced wef 1.5.2022, is a specific entry. On going through the manufacturing process, end use of StrataTex HSR® as is mentioned in the application, it is found that the appropriate classification of the product would be Tariff Item 59119032. The decision is also substantiated by the judgement in the case of MANGALA TEXTILES VERSUS COLLECTOR OF CENTRAL EXCISE, RAJKOT [2000 (3) TMI 134 - CEGAT, COURT NO. IV, NEW DELHI] wherein it was held It is the well established Rule of Interpretation that a specific entry will have precedence over general entry.
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