TMI Blog2022 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts are not covered under tariff heading 5806. The impugned products are narrow woven fabrics, made up of manmade fibres i.e. Polyester yarn and thus are squarely covered under tariff heading 5807 10 20. Therefore the impugned products merit classification under tariff heading 5807 10 20. - KAR ADRG 43/2022 - - - Dated:- 29-11-2022 - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by Mrs. Shobha L, Cost Accountant Authorised Representative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Mean Light Co., (herein after referred to as 'Applicant ), # 72, Ward No. 10, I Floor, 2nd Stage of Industrial Suburb, Yeshwanthpur, Bengaluru - 560 022, having GSTIN 29AALPL2232J1ZK, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant stated in their application that he is a proprietary concern, registered under GST and is dealing in the products that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and write up of the product furnished by the applicant, which are as under: 6.1 Chapter 58 covers Special Woven fabrics; tuffed textile fabrics, lace; tapestries, trimmings, embroidery. Further, as per the HSN classification heading 5806 covers Narrow woven fabrics other than goods of heading 5807; narrow fabrics consisting of warp without west assembled by means of an adhesive (bolducs). The rate of tax as per Schedule I, Sl.No.219 is 5%. It is noticed, on observation of the samples provided, that they are not assembled by means of any adhesive and thus we can't classify under this CTH 5806. 6.2 As per the HSN classification heading 5807 covers Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, not embroidered . The rate of tax as per Schedule II, Sl.No.153 is 12%. 5807 10 - Woven 5807 10 10 --- Woven 5807 10 20 --- Of man-made fibre 5807 10 90 --- Other 5807 90 - Other 5807 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r HSN 5806, which attracts GST rate of 5% and some others under HSN 5807 that attracts GST rate of 12%. In view of the foregoing, the applicant has sought advance ruling in respect of the classification of the products Satin Rolls and Taffeta Rolls with sizes between 19mm to 40mm. 11. The applicant, vide their letter dated 12.10.2022, furnished additional information in respect of their products, inter alia stating as under:- 11.1 Taffeta Rolls : The standard manufacturing size of the fabric is 60 inches/1524 mm wide fabric, made up of polyester yam. Acrylic coating is made on the fabric for better printing quality and also to protect from raveling or fraying, then will be cut in different sizes and shapes as normal scissor cut. 11.2 Polyester Satin Ribbons : Fabric is made from polyester yam, standard manufacturing size is 60 inches / 1524mm wide. Either optical or non-optical coating is made on the fabric for brightening and to remove impurities. Optical brighter coating will give shiny and bright finishing and non-optical dull finishing. It has plain selvedges on both the sides of the fabric. Hot blades are used to cut into different shapes and sizes whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rylic coating to protect from raveling or fraying and also to have better printing quality; Satin rolls made up of polyester yam, with optical or non-optical coating for brightening and to remove impurities, having plain selvedges on both sides of the fabric; cut with hot blades to arrest fabric fraying. Thus the impugned products qualify to get covered under Narrow Woven Fabrics . 16. Now we proceed to examine whether the impugned products get covered under tariff heading 5806 or 5807. The tariff heading 5806 covers the woven fabrics that are not covered under heading 5807 consisting of warp without weft assembled by means of an adhesive (Bolducs). It is an admitted fact that the impugned products are woven products consisting of warp and weft and are not assembled by means of an adhesive. Thus the impugned products are not covered under tariff heading 5806. 17. Further tariff heading 5807 covers Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. Further tariff heading 5807 is divided broadly into two categories wherein tariff heading 5807.10 covers woven and tariff heading 5807.90 covers others. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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