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TMI Blog2020 (6) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. AUTHORITY FOR ADVANCE RULINGS FOR THE STATE OF UTTARAKHAND (Goods and Services Tax) 1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s The Ruby Mills Ltd., Ruby House, J K Sawant Marg, Dadar (West), Mumbai- 400028 registered in Uttarakhand bearing GSTIN 051900000208ARU seeking an advance ruling on the question : "Whether Fusible Interlining Fabrics of Cotton (in short FIFO) is classified under HSN Code 5903 or under chapter 52 (heading depending upon the weightage of cotton in the fabrics)." 2. Advance Ruling under GST me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In the instant case personal hearing was held on 21.01.2020. Shri Udayan Choksi, Advocate and Shri K N Sharma, Advocate appeared on behalf of the applicant. During hearing proceedings, it was decided to draw the samples from applicant's advocate office and send it to Govt. Lab/Govt, authorized Lab. After receiving the report, the copy will be given to the concerned officer and the applicant for any submission to be given by them. Shri Manish Mishra, Deputy Commissioner, SGST-Uttarakhand appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 5. In the present application, applicant has requested for advance ruling on "Whether Fusible Interlining Fabrics of Cotton (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s having a surface temperature of above 225 degree calcius, one of which is an engraved printing roller having fine dots engraved on it in which high density polyethylene (HDPE) powder is filled and this powder gets printed onto the fabric. The excess powder is scraped away by a doctor blade provided in the hopper as in the case of roller printing. The dot printed cloth then passes through a heated chamber whereby the printed powder gets fixed. The said partial/discrete coating of fabric is carried out only on one side of the fabric. This coating pattern can be seen with the naked eye. g. FIFC is mainly used in the collars, cuffs etc part of the garment. 6.1. The authority vide letter dated 24.01.2020 directed the Concerned Officer, Adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coating or covering can be seen with the naked eye with no account being taken of any resultinq change of colour (Chapter 39); (4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55 58 or 60); (5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes ('Chapter 39); or (6) textile products of heading 5811 6.3 On perusal of the Note 2 to Chapter heading 5903, we find that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classified here whatever the weight per square meter and whatever the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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