Classification of Goods — The applicant is manufacturer and exporter of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yam stacked in creel standi is automatically fed in to the machine where the yam is cut into bits of required pile height and tufted over a uniform thickness of PVC by heating and chilling. The PVC matting in rolls are cut in the required sizes and obtained finished products PVC tufted coir mats. The applicant sought advance ruling in respect of classification of PVC Tufted Coir Mats. The Authority ruled out that the PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Head 5703 90 90 and attracts GST at the rate of 12%. — Travancore Cocotuft Pvt. Ltd., In Re… [2019] 17 TAXLOK.COM 079 (AAR-Kerala)