The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufactured by the appellant classified under HSN 58063990 attracting rate of GST @5%.
Classification of goods— The present appeal has been filed against the Advance Ruling order.
The main issue here is to decide the classification of the impugned product i.e. narrow woven fabric manufactured and applicable rate of Goods and Service Tax of the product.
The appellant in its submission to Gujarat Appellate Authority of Advance Ruling has submitted that they are engaged in manufacturing of narrow woven fabric manufactured by process of weaving from polypropylene yarn in special narrow fabric looms called needle loom and its selvedges are formed by weaving itself. The said product “Narrow Woven Fabrics” is eligible to be classified under Tariff Heading- 58063990 of Customs Tariff Act, 1975.
Held that— The product in question satisfy the conditions of narrow woven fabric mentioned in Chapter Note 5 of Chapter 58 of Customs Tariff Act, 1975. the product is to be classified under CTH No. 58063990 and not under CTH No. 54071019 of the Customs Tariff Act, 1975
The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufactured by the appellant classified under HSN 58063990 attracting rate of GST @5%.
Classification of goods— The present appeal has been filed against the Advance Ruling order.
The main issue here is to decide the classification of the impugned product i.e. narrow woven fabric manufactured and applicable rate of Goods and Service Tax of the product.
The appellant in its submission to Gujarat Appellate Authority of Advance Ruling has submitted that they are engaged in manufacturing of narrow woven fabric manufactured by process of weaving from polypropylene yarn in special narrow fabric looms called needle loom and its selvedges are formed by weaving itself. The said product “Narrow Woven Fabrics” is eligible to be classified under Tariff Heading- 58063990 of Customs Tariff Act, 1975.
Held that— The product in question satisfy the conditions of narrow woven fabric mentioned in Chapter Note 5 of Chapter 58 of Customs Tariff Act, 1975. the product is to be classified under CTH No. 58063990 and not under CTH No. 54071019 of the Customs Tariff Act, 1975