Home Case Index All Cases GST GST + AAR GST - 2020 (12) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 275 - AAR - GSTClassification of goods - Non Woven Fabric, which is made using PP granules - Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, gown, shoe cover and other disposable items - HELD THAT:- In the instant case fiber grade polypropylene granules are processed to form PP Spun bonded Non woven fabrics which is classified under Chapter Heading 5603 in First Schedule to the Custom Tariff Act, 1975 - In the instant case, non-woven bag is produced by processing non-woven fabric. The non-woven fabric is cut to size and stitched to give it a shape of the bag. Therefore, in view of Section Note 7 of Section Xl of Custom Tariff, the non- woven fabric bags are “made-up textile articles”. The sacks and bags made up of textile material including those made of man-made textile material such as polypropylene strip or the like used for packing of goods would be covered under Chapter Heading 6305 - non-woven fabric bags will be classifiable under Tariff item 6305 33 00. The Disposable surgical cap resembles a shower cap with an elastic opening. The applicable subheading for the disposable surgical cap will be 6505 90 which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed” - others - The applicable subheading for the disposable surgical mask and shoe cover will be 6307 which provides for “Other made up articles, including dress patterns”. The fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product. In the first process, the final product will be PP spun bonded nonwoven fabric whereas in second process, nonwoven fabric will be used as raw material for manufacturing final product such as bags, surgical masks, gowns, shoe cover etc and HSN will be applicable accordingly.
|