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2020 (6) TMI 445 - AAR - GSTClassification of goods - Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing - applicable HSN code - HELD THAT:- The subject product is nothing but a self-adhesive film which is able to stick permanently to paper and classifiable under Chapter 3919. Our finding is also strengthened by the fact that applicant is importing the said goods under Chapter 3919. The goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49. The fact of the matter is that the said goods during import are classified under Chapter 3919 and the same has been accepted by the applicant. It will therefore not be open for them to apply for a change of classification, for the same product, to this authority.
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