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. The applicant has submitted that it also produces intermediate products like Tapes/Strips, but almost entire quantity of these intermediate products is used within the factory in relation to manufacture of the final products, viz. Geomembranes. 

The applicant has submitted that the present application is filed for classification of the final products namely, Geomembranes under the GST Tariff and claim that Geomembranes merit classification under Heading 5911 Sub Heading 59111000, as textile products and articles for technical uses.

The main issue here is to decide the correct classification of product Geomembranes for water proof pond Lining. 

The applicant has submitted the manufacturing process of Geomembranes and as per the submission first stage of the goods in question comes in existence is Tape/Strips. A thin solid sheet is manufactured by applying the heat on HDPE granules which is then slit into tapes/strips.

The width of such tapes/strips is below 5 mm, and they are wound on metal pipes bobbin. These tapes/strips of below 5 mm are then loaded on circular looms or flat looms and by employing weft and warp method of weaving, woven fabrics are produced.

Held that— The product viz. Geomembrane merits classification under HSN 59111000.