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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.
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.
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