TMI Blog2018 (8) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned 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. - ARN No. 13 of 2018 - 12/WBAAR/2018-19 - Dated:- 20-7-2018 - VISHWANATH AND PARTHASARATHI DEY JJ. Applicant s representative heard Sri Joydeep Dutta, Authorized Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Handloom Development Officer, Chinsurah, Handloom, Spinning Mill, Silk Weaving Handloom based Handicraft Division, Directorate of Textiles, Govt of West Bengal, granting Registration No 191230001 to the Applicant. In communication dated 25.05.2018 to the Joint Commissioner of State Tax, Serampore, Hooghly, the Applicant has referred to letter no 1(11)/2015/TTC/42 dated 21.12.2015 issued by the Office of the Textile Commissioner, Mumbai, Ministry of Textiles confirming allotment as a Technical Unit with Registration No 20102008. No copy of the Registration Certificate has been provided with the Application. It is also seen that the Bureau of Indian Standards, Manic Haven, 9 Abrader Shah Afar Margi, New Delhi-110002, has iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Textile and Textile Articles covering Chapters 50 to 63 does not include, Woven , knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39 Thus, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39 , used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39 . Tariff Head 6306 covers Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or land craft; camping goods 7. Since HDPE falls under Chapter 39, keeping in mind the Section Notes and the Tariff Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ula per 5 cm width of the tape. 10. The officer concerned has made written submission based on a report drawn on inspection of the Applicant s factory upon direction from this Authority. He confirms that the Applicant manufactures tarpaulins both from plain plastic sheet and from HDPE woven fabric conforming to IS 7903:2017. The submission also states that in the tax invoices issued both before and after GST comes into effect the Applicant has classified such tarpaulins under HSN 3926 90 99. 11. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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