Classification of goods— In the instant case, the applicant has sought advance ruling in respect of the classification of the products “Satin Rolls” and “Taffeta Rolls” with sizes between 19mm to 40mm.

The applicant, a proprietary concern registered under GST, are the dealers of the products i.e. Satin Rolls and Taffeta Rolls which are not printed and are useful as label rolls for the purposes of printing wash care instructions 86 fabric contents (to capture instructions). Some of their vendors classified the said product under HSN 5806, which attracts GST rate of 5% and some others under HSN 5807 that attracts GST rate of 12%.

The impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yarn with acrylic coating to protect from raveling or fraying and also to have better printing quality; Satin rolls made up of polyester yarn, with optical or non-optical coating for brightening and to remove impurities, having plain selvedges on both sides of the fabric; cut with hot blades to arrest fabric fraying. Thus the impugned products qualify to get covered under “Narrow Woven Fabrics”.

Held that— The products “Satin Rolls” and “Taffeta Rolls” with sizes between 19mm to 40mm. are classifiable under tariff heading 5807 10 20.