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Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges is classifiable under Chapter Sub-heading No.54071019 attracting rate of GST @ 5%

Classification of goods— Applicant is engaged in manufacturing of narrow woven fabrics by process of weaving from polyester yarn and its width is not exceeding 30 cm. In this case, a moot point is to be decided regarding classification of “Narrow woven fabrics”. Held that— the product, narrow woven fabrics made of polyester yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges, is classifiable under sub-heading No. 54071019 of the Customs Tariff Act, 1975. Coming to the applicable rate of tax, it is to mention that the said product attracts rate of tax of 2.5% CGST + 2.5% SGST as applicable under Sr. No. 217 under Schedule I of Notification No.1/2017-Central Tax (Rate)