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2020 (6) TMI 484 - AAR - GSTClassification of goods - Fusible Interlining Fabrics of Cotton - whether classified under HSN Code 5903 or under chapter 52? - HELD THAT:- On perusal of the Note 2 to Chapter heading 5903, it is found that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classified here whatever the weight per square meter and whatever the nature of the plastic component (compact or cellular) provided that in the case of impregnation, coating or covered fabrics, impregnation, coating or covering can be seen with the naked eye. The textile fabrics in which impregnation, coating or covering cannot be seen with the naked eye usually fall in 50 to 55, 58 or 60. In the present case, it is found that the applicant in their submission has admitted that this coating pattern can be seen with the naked eye and the same fact is also confirm by the concerned officer of SGST-Uttarakhand in his report dated 30,01.2020, therefore the product in question merit classification under Chapter 5903 of GST Tariff Act, 2017. Thus, the Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903 of GST Tariff Act, 2017.
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