TMI Blog2020 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ulin. The process of lamination cannot be ignored or treated in isolation. It is an integral and vital process in manufacturing tarpaulin from HDPE, woven fabric - in view or Note 1(h) to Section XI of the GST Tariff Act mentioned above, the tarpaulins of HDPE woven fabric. laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63. The question as to whether the product can be classified under HSN 5903, Note 2 to Chapter 59 is relevant which excludes products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus obtained as the intermediate product are passed through winder plant and power looms to be woven into HDPE fabrics. To make the porous HDPE fabrics water resistant, lamination is done on both sides with Low Density Polyethylene (hereinafter referred to as LDPE ). The HDPE fabrics are cut into size, hemmed, stitched and eyelets made to complete the manufacturing process of the final product being tarpaulins made from HDPE woven fabrics. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as the GST Act ) on the following questions: a) Whether HDPE woven tarpaulin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered in TXD 23 contained in technical division 12 of standard BIS) whereas plastics are covered in PCD 12 of technical division 10 of standard BIS. (iii) The Appellant was granted eligibility cum registration certificate from the Directorate of Textiles, Government of West Bengal for receiving subsidies under West Bengal Incentive Scheme, 2013 given to MSME Textile Sector. (iv) The final product of the Appellant is made from synthetic fibers and covered under HSN 6306 or 5903. It is a settled principle that goods to be classified under specific heading, if available, then a generic or broader one. (v) The Appellant further added that the WBAAR erred in its Ruling to the extent that mere presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pe, woven but non-laminated HDPE fabric and HDPE fabric laminated on both sides with LDPE. 7. The Respondent submitted that 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 cover woven, knitted or crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39 . So the tarpaulins of HDPE woven fabric laminated by plastic materials do not qualify as Textile and Textile Articles under chapters 50 to 63. 8. The Respondent also submitted that in a similar matter in case of M/s East Hooghly Poly Plast Pvt. Ltd. the WBAAR vide Order No. 12/WBAAR/2018-19 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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