Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The appellant has filed this instant appeal against the advance ruling given by WBAAR that HDPE woven fabric coated with HDPE melt is not a textile fabric and tarpaulins made from the said laminated fabric is not classified under either of HSN 6306/6301/5903 of the Tariff Act.

Classification of Goods — That HDPE woven fabric coated with HDPE melt is not a textile fabric and tarpaulins made from the said laminated fabric is not classified under either of HSN 6306/6301/5903 of the Tariff Act.

Held that the question as to whether the product can be classified under HSN 5903, Note 2 to Chapter 59 is relevant which excludes "products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39)". The sample produced by the Appellant was seen with the naked eye to be completely coated on both sides by plastic material and thus the laminated HDPE woven fabric in the instant case is not a textile material and does not merit classification under HSN 5903.

In view of above discussion we find no infirmity in the ruling pronounced by the WBAAR. — East Hooghly Agro Plantation Pvt. Ltd., In Re… [2019] 19 TAXLOK.COM 099 (AAAR-WB)