TMI Blog2018 (10) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of tax applicable - If the product is being used in manufacturing Mattresses, then it attracts rate of duty applicable under schedule III of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as amended. Since the applicant has not produced the required information even after giving enough time, the issues raised in their application cannot be decided for want of information from their end and advance ruling cannot be given in this case. Application disposed off. - TSAAR Order No. 8/2018, A.R.Com/1/2017 - - - Dated:- 20-7-2018 - SRI J. LAXMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Coir fibre - Drying in a tunner dryer - Results in formation of a Coir Sheet. 3. This coir sheet is pressed in a Hydraulic Press to attain a solid/uniform shape and thickness @ 100c-120c temperature then vulzanized in a chamber for activation of chemicals and removal of moisture. 4. Now this sheet is taken for size cutting and side trimming in required sizes as per market requirements. End Use Carpet underlaying, packaging, mattress layers etc. 5. Further they have submitted that their product falls under HSN code 9404. It is a pure natural product made out of waste coconut fibre and natural latex, at present they are taxing it @ 12%, under coir products (other than mattresses), but as per new government GST Notification the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under schedule III to Notification No.1/2017 2017-Central Tax (Rate), dated 28.6.2017 as amended , and even the mattress layers needs to be classified in the Tariff heading 9404 covered under Schedule III to the Notification referred above, the applicant has been asked during the time of personal hearing to produce copy of the product catalogue to decide the correct rate of tax applicable. If the product is being used in manufacturing Mattresses, then it attracts rate of duty applicable under schedule III of the Notification No.1/2017-Central Tax (Rate), dated 28.6.2017 as amended. As the applicant has not produced the catalogue, a letter dated 09.07.2018 was also issued to the applicant to produce the catalogue. But the applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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