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2019 (5) TMI 1038

a braiding machine which takes in dyed yarn of multiple numbers (8 or 12 or 16). The items are not by themselves Kalva raksha sutra sold directly to consumers but long lengths of thread of various composition sold in loose rolls to the Applicant’s buyers who need to be further cut to individual sizes to make them Kalava Sutra. As per Section Note (B)(1) and (2) to Section XI covering Chapter 50 to 63, braided textile yarn are not included in chapter 50 to 55, but in Chapter Heading 5607, if they are tightly plaited. The commodity manufactured is liable to be classified based on the raw material as braided textile yarn under CTH 5607 i.e. made of polypropylene yarn under 56074900, made of other synthetic yarn under 56075090, made of co .....

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. The Applicant had submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under Sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2. The Applicant has stated that they manufacture Kalava raksha sutra; the said commodity falls under S.No. 148 under item IX under the head puja samagiri in Notification No. 02/2017-C.T.(Rate); the said commodity is manufactured using the material like cotton yarn, PP Yarn, art silk yarn etc.; the manufactured product is just like a thread and commonly known as Kalava Raksha sutra. The Applicant has requested to classify the commodity. 3. The Applicant was heard in person. The Applicant stated tha .....

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They are cut up to lengths equivalent to various weights of 20 to 100 grams. These are braided yarns of either cotton or polyester, viscose or rayon or polypropylene thread made into skeins and sold as such without being further cut into specific sizes for individual use as Kalva raksha sutra. The items are not by themselves Kalva raksha sutra sold directly to consumers but long lengths of thread of various composition sold in loose rolls to he Applicant s buyers who need to be further cut to individual sizes to make them Kalava Sutra. 5. From the above, it is seen that the items in question are skeins of thread of various composition i.e. cotton, polyester, viscose filament rayon, polypropylene. The Applicant has sought the classification .....

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ge, ropes and cables, produced by twisting or by plaiting or braiding. (1) Twine, cordage, ropes and cables, not plaited or braided. Pats (I) (B) (1) and (2) (particularly the Table) of the General Explanatory Note to Section Xl set out the circumstances in which single, multiple (folded) or cabled yarns are regarded as twine, cordage, ropes or cables of this heading. Textile yarn reinforced with metal thread is always classified here and differs from metallised yarn of heading 56.05 in that the metal strand is usually thicker and acts as a reinforcing agent only and not for any ornamental purpose. This group also includes twine, cordage, ropes and cables obtained from fibrillating strip which has been more or less completely split into fil .....

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