https://www.taxtmi.com/caselaws?id=390566 The appeal challenging the classification of HDPE woven tarpaulins under the Customs and GST Tariff Acts was dismissed. The Appellate Authority for Advance Ruling determined that the laminated HDPE woven fabric used in the manufacturing process did not qualify as a textile material under specific headings, based on relevant tariff provisions. Despite the Appellant's arguments regarding manufacturing distinctions and certifications obtained, the presence of lamination for waterproofing was deemed essential, leading to the conclusion that the tarpaulins were not classified as textile products. en-us Mon, 23 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390566 The appeal challenging the classification of HDPE woven tarpaulins under the Customs and GST Tariff Acts was dismissed. The Appellate Authority for Advance Ruling determined that the laminated HDPE woven fabric used in the manufacturing process did not qualify as a textile material under specific headings, based on relevant tariff provisions. Despite the Appellant's arguments regarding manufacturing distinctions and certifications obtained, the presence of lamination for waterproofing was deemed essential, leading to the conclusion that the tarpaulins were not classified as textile products. Case-Laws GST Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390566