Classification of Goods — The applicant is engaged in the manufacturing of various products which are used in packaging process and in agro based water conservation. In addition to the above, the applicant is also manufacturing and supplying products for water conservation and other water preserving products which are predominantly used for agricultural sector. The applicant came forward before us with the issue for deciding as to whether the product under reference i.e. "Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof Lining Type-II, IS:15351:2015” which are also known as 'agro textiles' or 'Geomembranes' used for water proof lining, would be correctly classified under HSN Code 5911 10 00. The Authority ruled out that said product is classifiable under HSN Code 5911. — Emmbi Industries Ltd., In Re.. [2019] 15 TAXLOK.COM 111 (AAR-DDDNH)