9911796707
TMI Blog2020 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding classification of goods. 2. At the outset, we would like to make it clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the HPGST Act and vice versa. 3. BRIEF FACTS OF THE CASE: 3.1 The applicant M/s Shivalika Enterprises has submitted that the primary raw materials for non woven fabrics are polypropylene granules, co lor master batches and filter compounds. These raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to. On the basis of the facts disclosed in the application and the submissions made at the time of personal hearing, the application was admitted. 5. DISSCUSION AND FINDINGS: 5.1 We have considered the submissions made by the applicant in the application for advance ruling as well as submissions made during personal hearing. 5.2 In the instant case fiber grade polypropylene granules are processed to form PP Spun bonded Non woven fabrics which is classified under Chapter Heading 5603 in First Schedule to the Custom Tariff Act, 1975 (hereinafter referred to as "Custom Tariff"). The Chapter Heading 5603 reads as: "5603 NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED - Of man-made filaments" 5.3 Chapter 63 of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (g) knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length." 5.5 In the instant case, non-woven bag is produced by processing non-woven fabric. The non-woven fabric is cut to size and stitched to give it a shape of the bag. Therefore, in view of Section Note 7 of Section Xl of Custom Tariff, the non- woven fabric bags are "made-up textile articles". 5.6 Chapter Heading 6305 specifically covers sacks and bags, of a kind used for packing the goods:- 6305 SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS 630510 - Of jute or of other tex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The disposable gown made of Nonwoven fabric of Chapter 5603 designed for use in hospitals, clinics, laboratories etc would fall under Chapter heading 6210 10. 5.10 The Disposable surgical cap resembles a shower cap with an elastic opening. The applicable subheading for the disposable surgical cap will be 6505 90 which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" - others. 5.11 The applicable subheading for the disposable surgical mask and shoe cover will be 6307 which provides for "Other made up articles, including dress patterns". 5.12 Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
