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TMI Blog2018 (12) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... the West Bengal Authority for Advance Ruling (hereinafter referred to as "AAR"). 2. M/s. East Hooghly Polyplast Pvt Ltd, holding GSTIN No. 19AACCE2946G1ZM, stated to be a manufacturer of Tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") having its factory at Super Market, Chinsurah station road, Chinsurah, Hooghly in West Bengal, sought an Advance Ruling in the matter- Whether "HIDPE Woven Tarpaulin" be classified under HSN 6306 of GST tariff? 3. The AAR after considering Section Notes 1(g) and 1(h) of Section XI of the Tariff Act and specifications issued by the Bureau of Indian Standards ruled that "Tarpaulins made of HDPE woven fabrics" will not be classified under HSN 6306 of the GST Tariff. It may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant stated that plastic tarpaulin contained in different IS Standards are classifiable under the technical division for Plastics whereas IS 7903:2017 (for goods in question) are classified under the technical division for Textiles. (E) According to the contention of the Appellant, the AAR took the view that laminated HDPE fabric was not classifiable under Chapter 63 of the GST Tariff in terms of Section Note I(h) of Section XI. But the issue before the Ld AAR was the classification of Tarpaulin, simpliciter, and not of laminated HDPE Fabrics. (F) The Appellant also stated that in the instant case, Chapter 63 provided the most specific description to the products ill question. So, it is a settled law that if there are two competing entri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39" Thus, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39. Tariff Head 6306 covers "Tarpaulins, awnings and sun blinds; tents: sails for boats, sailboards or land craft; camping goods"." iii) The Appellant submitted that: a) the final products of the company in question are tarpaulins made from HDPE woven fabric which are made out of synthetic fibres and are primarily used for Agricultural purposes as a harvesting m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, Woven, knitted or crocheted fabrics, felt or nonwovens. impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39. 8. During the course of hearing the Appellant also produced a sample of the tarpaulin in question which was made of HDPE woven fabrics and was laminated with LLDPE. Since water proofing is the principal characteristic of a tarpaulin it goes without saying that HDPE woven fabric can be used as tarpaulin only when such fabric is laminated. Thus the Appellant's contention that the issue was related to Tarpaulin, simpliciter, and not of laminated HDPE fabrics, is not the correct representation of facts. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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