TMI Blog2018 (12) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - MR. RAKESH KUMAR SHARMA, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri Pankaj Kumar Patwari, Advocate Present for the Respondent: Sri Santanu De, Assistant Commissioner of State Tax, Serampore Charge, Hooghly This Appeal has been filed by M/s. East Hooghly Polyplast Pvt. Ltd. (hereinafter referred to as the Appellant ) on 04.09.2018 against the Advance Ruling No. 12/WBAAR/2018-19 dated 20.07.2018 = 2018 (8) TMI 874 - AUTHORITY FOR ADVANCE RULINGS WEST BENGAL pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as AAR ). 2. M/s. East Hooghly Polyplast Pvt Ltd, holding GSTIN No. 19AACCE2946G1ZM, stated to be a manufacturer of Tarpaulins made from High Density Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had not disclosed, at the time of hearing, the width of the tape, used for weaving. They claimed that they manufactured the said product in terms of IS 7903:2017 standard. The said BIS standard provides that the tapes used should be as per specifications under BIS 6192:994. (C) The Appellant stated that the tapes used for weaving were produced from organic monomers and hence the final product, that is, tarpaulins made from HDPE woven fabric did not fall under the definition of plastics provided in Chapter 39. (D) The Appellant stated that plastic tarpaulin contained in different IS Standards are classifiable under the technical division for Plastics whereas IS 7903:2017 (for goods in question) are classified under the techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtile and Textile Articles covering Chapters 50 to 63 does not include, Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5mm, of plastics (Chapter .39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (Chapter 46) Note 1 (h) to Section XI of the Tariff Act states that the Section 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 articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d linear low density LLDPE melt of extrusion coating grade which shall be validated by a certificate from the polymer supplier for each lot AND in case of two or more layers of fabric are used to manufacture laminated fabric, they shall be bonded by sandwich lamination. According to the Test Report of Central Institute of Plastics Engineering Technology it conforms that the product is laminated with LLDPE. Copies of Invoice and Bill of Export enclosed show the description of the product as H.D.P.E. Laminated Tarpaulin . 7. As per Note 1(h) to Section XI of the GST Tariff Act, Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, Woven, knitted or crocheted fabrics, felt or nonwovens. impregnated, coate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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