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        GST

        AAR ruled that Geo-Membrane for Water Proof Lining - Type-II...

        Textile-Based Geo-Membrane Water Proofing Material Classified Under 5911 10 00 as Technical Textile Product

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAR ruled that Geo-Membrane for Water Proof Lining - Type-II manufactured from HDPE woven fabrics with specific weaving patterns is classifiable under Tariff Heading 5911 10 00. The determination was based on the product's manufacturing process, technical textile characteristics, and compliance with IS Standards. Despite being laminated with plastic and involving textile components, the product's technical use and Chapter 5911 specifications dictate its classification, prioritizing Section Notes and Chapter Notes over commercial understanding or trade interpretation.
                                Note: It is a system-generated summary and is for quick reference only.
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