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'Tarpaulins made of HDPE woven fabrics' will not be classified under HSN 6306 of the GST Tariff.

Shanti Prime Publication Pvt. Ltd.
Classification of goods— Manufacturer of tarpaulins made from High Density Polyethylene—In the instant application, question before authority is that whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff. The Applicant submits that HDPE Woven Tarpaulins, though made from HDPE, are articles of textile, and, therefore, should be classified under HSN 6306 of the GST Tariff. Authority for Advance Rulings, West Bengal held that:—Since HDPE falls under Chapter 39, keeping in mind the Section Notes and the Tariff Heading description it is, therefore, important to ascertain, both, the width of the fabric strip that goes into the weaving and whether or not the tapes are impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39. The flow chart, as submitted by the Applicant shows manufacturing of HDPE tape from HDPE granules, weaving of the tape into fabrics, and lamination with LDPE sheets. The officer concerned confirms that the Applicant manufactures tarpaulins both from plain plastic sheet and from HDPE woven fabric conforming to IS 7903:2017. Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film, and therefore, as per Section Note 1(h) of Section XI (Textile and Textile Articles) cannot fall under Chapter 63. ‘Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff. [2018] 51 TUD 323 (AAR-WB)