https://www.taxtmi.com/caselaws?id=371941 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. en-us Mon, 03 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371941 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. Case-Laws GST Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371941