Classification of Goods — the applicant, seeking an advance ruling in respect of the following question.

Determination of applicable HSN code for the material ‘Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing’.

We find that the applicant wants to ascertain the correct classification of said goods between two classifications submitted by them i.e. Chapter Heading 3919 and Chapter Heading 4911 of the GST Tariff. The applicant has not given details of their products, etc to support any contention.

Held that— goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49. The fact of the matter is that the said goods during import are classified under Chapter 3919 and the same has been accepted by the applicant. It will therefore not be open for them to apply for a change of classification, for the same product, to this authority.—Security Printing And Minting Corporation of India Limited, In Re… [2020] 21 TAXLOK.COM 130 (AAR-Maharashtra)