Classification of goods— In the instant case, the applicant is engaged in the business of manufacture and sale of textile products and articles like Geomembranes and Tarpaulins. 

The applicant is before this authority for Classification of Geomembrane and Tarpaulin. 

Question on which Advance Ruling sought

1. Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

2. Whether woven Tarpaulin manufactured by M/s. Texel merit classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

Applicant submits that both the products in question, namely, Geomembrane and Tarpaulin are produced by subjecting textile fabrics to further operations and processes, and therefore they are in the nature of textile products and articles meriting classification under Heading 5911 of the Tariff.

Held that— 

1. Geomembrane is classified at HSN 5911, tariff item 59111000.

2. Tarpaulin is classified at HSN 3926, tariff item 39269099