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TMI Blog2023 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate classification of the product would be Tariff Item 59119032. The decision is also substantiated by the judgement in the case of MANGALA TEXTILES VERSUS COLLECTOR OF CENTRAL EXCISE, RAJKOT [ 2000 (3) TMI 134 - CEGAT, COURT NO. IV, NEW DELHI ] wherein it was held It is the well established Rule of Interpretation that a specific entry will have precedence over general entry. - MILIND KAVATKAR AND AMIT KUMAR MISHRA Present for the applicant : Shri Anand Nainawati (Advocates) Shri Ishan Bhatt (Advocates) Shri J Ramakrishnan, Shri Chandrashekhar K. Brief facts: Strata Geosystems India Pvt Ltd., Survey No. 284, Off Bhilad Sanjan Road, Next to Sutlej Textiles, Village Daheli, Umbergaon, Valsad, Gujarat-396105 [for short-'applicant'] is registered under GST and their GSTIN is 24AAICS3717K1Z7. 2. The applicant is engaged in the supply of various products on which they are discharging GST. The applicant proposes to manufacture and supply a new product under the category of 'Go technical textile' which they intent to sell under the brand name Strata Tex HSRO' [for short -'said product']. The applicant further states that the commercial production is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this application, seeking advance ruling on the below mentioned questions viz 1. Whether the proposed product Geotextile-Stratex would be classifiable under Tariff Item (TI) No. 60059000 or under TI 59119032 of the Customs Tariff Act, 1975? 8. Personal hearing was granted on 23.3.2023 wherein Shri Anand Nainawati and Shri lshan Bhatt, both Advocates, Shri J Ramakrishnan and Shri Chandrashekhar K., appeared on behalf of the applicant and reiterated the facts as stated in the application. During the course of the personal hearing it was submitted that they manufacture the said product out of high end polyester yarn; that the product is Geo textile. On being asked it was informed that they have applied for BIS certification. They also submitted a sample of the product during the course of personal hearing. Discussion and findings 9. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 10. We have considered the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 119090 --- Other kg. 10% - 6005 WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004 6005 90 00 - Other kg. *10 - ** wef 1.5.2022 12. We find that the applicant in his application has further stated as follows: that the product StrataTex HSR is manufactured by warp knitting process of high grade polyester yam with special high tenacity; that it would be sold in running length rolls by square meters as per customers request; that chapter 60 of CTA '75 covers 'knitted or crocheted fabrics ; that in terms of general explanatory notes to chapter 60 of HSN, [i] chapter 60 covers textile fabrics which are manufactured not like woven fabrics by interlacing wrap weft threads, but by the production of a series of interlinking loops; [ii] that chapter 60 covers knitted or crocheted fabrics in the piece or simply cut to rectangular shape. These fabrics include plain and ribbed fabrics, and double fabrics assembled by sewing or gumming; that any textile fabrics which are not manufactured by production of a series of interlinking loops, would not be covered under chapter 60; chapter 59 covers 'impregnated coated covered or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad transfer platform for piled embankments Paved and unpaved roads. 14. We have already mentioned the competing Customs Tariff Headings supra. Now chapter 60 of the Customs Tariff Act, covers 'Knitted or crocheted fabrics . Tariff Item 6005 covers Wrap knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004'. We find that for a product to be classified under CTH 60.05, in terms of the general explanatory notes to chapter 60 of the HSN, the conditions include that the textile fabrics should be manufactured, not like woven fabrics by interlacing warp and weft thread, but by the production of a series of interlinking loops. In general these goods comprise of (A) knitted fabrics, which consists of (I) weft knits and (II) warp knits and (B) crocheted fabrics. Further as per the HSN, chapter 60 covers knitted or crocheted fabrics in the piece (including tubular pieces) or simply cut to rectangular (including square) shape. Fabrics under chapter 60 include plain and ribbed fabrics, and double fabrics assembled by sewing or guming. Moreover, note 3 to chapter 60 of the HSN states that throughout the nomenclature any referance to & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f reinforced load cycles to failure (excessive rutting) to the number of cycles that cause failure of an unreinforced road section. In general, geosynthetics have been found to provide a TBR in the range of 1.5 to 70, depending on the type of geosynthetic, its location in the road, and the testing scenario. The researchers have found that for weak sub-grades (CBR = 2 percent) the geotextile extends the service life of a flexible pavement section by a factor of 2.5 to 3.0 compared to a non-stabilized section. Further, a geotextile effectively increased the pavement section s total AASHTO structural number by approximately 19 percent. Similarly, for pavement sections with moderate strengths (CBR = 4.2 to 4.5 percent), the geotextile increased the service life of the pavement section by a factor of 2.0 to 3.3 and the AASHTO structural number increased by 13 to 22 percent. Both geotextiles and geogrids thus can play an important role in extending the life of a roadway system. The four main applications of geosynthetics (geogrids and geotextiles) in roads are sub-grade separation, sub-grade stabilization, base reinforcement and overlay stress absorption and reinforcement. Sub-grade stab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade CBR 3) will increase the allowable bearing capacity of the sub-grade by 40 to 50 percent (separation geotextiles) b) A geosynthetic element that functions primarily to provide confinement of the aggregate and lateral restraint to the sub-grade (typically when the sub-grade CBR 3) will both increase the allowable bearing capacity of the sub-grade and provide an improved load distribution ratio in the aggregate. The combined benefits can enhance load carrying capacity of the road by well over 50 percent (stabilization geogrids and geotextiles). The general rules for use of geogrids and geotextiles in roadway system are as follows: a) Temporary roads Used for hauling and access roads that are subject to low volume of traffic including working platform for permanent road construction: 1) Clayey or silty sub-grade with California Bearing Ratio (CBR) 4 If a clean base aggregate is used, then a non-woven separator geotextile shall be used. If a choked aggregate like general crusher run is used, then use either a geotextile or a biaxial geogrid that has good aperture stability and appropriate size for a design ESAL (Equivalent Single Axle Loading) less than 1 000, a woven geotextile d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , strong and very durable. PET is heavier than water, has excellent strength and creep properties, and is compatible with most common soil environments. Geotextiles are mainly of two types, namely, woven and non-woven geotextiles. Knitted and stitch bonded geotextiles are occasionally used in the manufacture of specialty products. Non-woven geotextiles are highly desirable for subsurface in planer drainage, and erosion control applications as well as, for road stabilization over wet moisture sensitive soils. Out of woven geotextiles, slit film fabrics geotextiles are commonly used for sediment control, that is silt fence and road stabilization applications but are poor choices for subsurface drainage and erosion control applications. Monofilament woven geotextiles have better permeability making them suitable for certain drainage and erosion control applications. High strength multifilament woven geotextiles are primarily used in reinforcement applications. The applicant, in his application, has also annexed copy of IS 1639;2015, wherein in the foreword to the said IS it is mentioned as follows: [relevant extracts] IS 16392: 2015 Geosynthetics Geotextiles for Permanent Erosion Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stitch bonded geotextiles arc occasionally used in the manufacture of specialty products. Non-woven geotextiles are highly desirable for subsurface in planer drainage, and erosion control applications as well as, for road stabilization over wet moisture sensitive soils. Out of woven geotextiles, slit film fabrics geotextiles are commonly used for sediment control, that is silt fence and road stabilization applications but are poor choices for subsurface drainage and erosion control applications. Monofilament woven geotextiles have better permeability making them suitable for certain drainage and erosion control applications. High strength multifilament woven geotextiles are primarily used in reinforcement applications. 18. In view of the foregoing, and especially on going through the manufacturing process, end use of StrataTex HSR as is mentioned in the application, we find that the appropriate classification of the product would be Tariff Item 59119032. Our above decision is also substantiated by the judgement in the case of Mangala Textiles [2001 (130) E.L.T. 705 (Tri. - Del.)] wherein it was held as follows: 7. Chapter Heading No. 52.06 covers cotton fabrics. It is a general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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