TMI Blog2019 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... coir yarn cut into Pile is thickly and uniformly embedded into the PVC compound. conveyor passes through the heating and cooling zones where the product is cured. After curing the product is conveyed to the shearing machine where shearing takes place and passed through the slitting machine where the product is cut lengthwise. With the hap of a take up device, the product is fed into the cross cutting station Where the product is cut standard size. In case of matting, after shearing the matting are rolled up using roller device. The whole process is fully automated. me coir as well as PVC chemicals used for the manufacture of tufted coir mats have equal importance. However, PVC and chemicals influences cost, quality on Inputs more than coir. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18% (PVC Resin is manufactured mostly from ethylene. which is a product of Oil and Gas Industry and one of the main source of supply is import). ii) Whether or not PVC Tufted Coir Mats and Matting can be fitted into standard band of tax rate of 12% as Carpets and other textile floor coverings, tufted, whether or not made up corresponding to entry in Schedule II. Serial Number 144 - 5703 - Carpets and other textile floor coverings, tuned, whether or not made up. iii) Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other textile floor coverings, tufted, whether or not made up, sub heading 570390 - of other textile materials - as Tariff item 57039020 Carpets and floor coverings of coir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-CT-Rate dtd. 13-10-2017. This classification covers only the commodities which are manufactured exclusively using coir fiber. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under Customs Tariff Head 5703 90 go and it will be taxed @ 12% GST. In view of the observations stated above. the following rulings are issued: i) Whether or not PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule I, Serial Number 219 - 5702, 5703, 5705-Cotr Mats, Matting, floor and handloom durries with eligibility for refund of inverted tax rate structure on account of PVC Resin and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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