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TMI Blog2019 (8) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed under Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") woven fabric, seeks a ruling on whether "HDPE Woven Tarpaulin" is classifiable as textile under Section Xl of the First Schedule o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant. 1.5 The concerned officer's interpretation of the above proviso contradicts the provisions under section 103(1)(a) of the GST Act. The ruling issued in connection with another applicant is not binding upon a person. He, therefore, has the right to apply under section 97 of the GST Act for a ruling on the same question relating to his specific business situation. Applicability of the above proviso is limited to the person making the Application, as evident from the declaration the Applicant must provide under Sl No. 17 of GST ARA - 01 1.6 The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Applicant submits that it manufactures tarpaulins made from HDPE woven fabrics. Tarpaulins made from HDPE wov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39". 2.5 Note 2(p) of Chapter 39 states that it does not cover the goods of Section Xl (textile and textile article). Thus, the necessary condition for tarpaulin to be included in Chapter 63 is that 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 the fabric should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39. 2.6 The Applicant submits that mere impregnation, coating, covering or lamination with plastic cannot be the sufficient reason for exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For interpreting the Rate Notification, so far as may be, the Rules of Interpretation, Section and Chapter Notes and the General Explanatory Notes to the Tariff Act may be applied. In the discussion below, therefore, the terms 'textile' or 'textile material' are used in the limited meaning as ascertainable from the Rules of Interpretation, Section and Chapter Notes and the General Explanatory Notes to the Tariff Act. All other interpretations, being extraneous, are beyond the scope of the discussion. 3.2 Headings 3901 to 3915 include plastics in its primary forms and plastic wastes. Headings 3916 to 3926 include article made of plastics. Tarpaulin is classified as an article made of plastics and classified under Tariff item 3926 90 99. Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 2 and Exhibit No. 3 of the samples submitted reveals that the grains of the original fabric, including the weaving, can be felt and seen even after the LDPE coating has covered the rough, uneven surface of the original fabric. At the same time, it is visible to the naked eye that Exhibit No. 3 is a fabric that has been covered or coated with another material. It is, therefore, not a textile material. 3.5 Tarpaulin made from HDPE woven fabric of the variety the Applicant supplies, therefore, is not tarpaulin made from textile material, and not to be classified under Heading 6306. Moreover, this Authority has ruled on an earlier occasion that tarpaulin made of HDPE woven fabric is not classifiable under HSN 6306. The Appellate Authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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