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2022 (12) TMI 255 - AAR - GSTClassification of goods - Satin Rolls and Taffeta Rolls with sizes between 19mm to 40mm - to be classified under HSN 5806, which attracts GST rate of 5% or under HSN 5807 that attracts GST rate of 12% - HELD THAT:- In the instant case, the impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yam with acrylic coating to protect from raveling or fraying and also to have better printing quality; Satin rolls made up of polyester yam, with optical or non-optical coating for brightening and to remove impurities, having plain selvedges on both sides of the fabric; cut with hot blades to arrest fabric fraying. Thus the impugned products qualify to get covered under “Narrow Woven Fabrics”. The tariff heading 5806 covers the woven fabrics that are not covered under heading 5807 consisting of warp without weft assembled by means of an adhesive (Bolducs). It is an admitted fact that the impugned products are woven products consisting of warp and weft and are not assembled by means of an adhesive. Thus the impugned products are not covered under tariff heading 5806. The impugned products are narrow woven fabrics, made up of manmade fibres i.e. Polyester yarn and thus are squarely covered under tariff heading 5807 10 20. Therefore the impugned products merit classification under tariff heading 5807 10 20.
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