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2018 (8) TMI 874 - AAR - GSTClassification of goods - tarpaulins made from High Density Polyethylene, a woven fabric - whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff? Held that:- Since HDPE falls under Chapter 39, keeping in mind the Section Notes and the Tariff Heading description it is, therefore, important to ascertain, both, the width of the fabric strip that goes into the weaving and whether or not the tapes are impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39 - Nowhere in the Application, nor in the report submitted by the officer concerned are these two conditions, namely, the width of the tape used for weaving and whether or not the tapes are impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39, stated. Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film, and therefore, as per Section Note 1(h) of Section XI (Textile and Textile Articles) cannot fall under Chapter 63. Ruling:- Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff.
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