Tarpaulin classification under GST tariff turns on Section XI exclusions for laminated woven fabrics.

HDPE woven-fabric tarpaulins laminated with LLDPE were held to fall outside HSN 6306 because classification had to follow Section XI of the Customs Tariff Act, as aligned with the GST tariff. Section Note 1(h) excludes woven, knitted or crocheted fabrics, and articles made from them, when impregnated, coated, covered or laminated with plastics, while Note 1(g) excludes certain plastic monofilament products. As the lamination was treated as an integral part of the finished tarpaulin, the product was covered by the Chapter 39 exclusion and could not be classified under Chapter 63.

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Issues: Whether tarpaulins made from HDPE woven fabrics laminated with LLDPE and manufactured to the relevant BIS specification were classifiable under HSN 6306 of the GST tariff.

Analysis: Classification was determined by the relevant section notes to Section XI of the First Schedule to the Customs Tariff Act, 1975, which governs the GST tariff alignment. Section Note 1(g) excludes certain plastic monofilaments and related products, while Section Note 1(h) excludes woven, knitted or crocheted fabrics, felt or nonwovens impregnated, coated, covered or laminated with plastics or articles thereof of Chapter 39. The product in question was found to be HDPE woven fabric that was laminated with LLDPE, and the lamination was treated as an integral part of the finished tarpaulin rather than a separable or ignorable process. On that basis, the product fell within the exclusion in Section Note 1(h) and could not be classified under Chapter 63.

Conclusion: The tarpaulins did not merit classification under HSN 6306 and the advance ruling denying such classification was correct.

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