https://www.taxtmi.com/caselaws?id=409696 Chapter 57 classification turns on the product description read with the chapter notes. Coir mats, mattings and floor coverings are treated as falling within the concessional coir entry only when they are made exclusively of coir fibres. Where the goods have coir as the exposed surface but are backed with PVC, rubber or latex, the backing materials are a substantive part of the product and the articles answer the description of backed textile floor coverings under heading 5703. The advance ruling therefore held that such goods do not qualify for the concessional coir entry and fall under tariff sub-heading 5703 90 90, attracting GST at the higher rate. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409696 Chapter 57 classification turns on the product description read with the chapter notes. Coir mats, mattings and floor coverings are treated as falling within the concessional coir entry only when they are made exclusively of coir fibres. Where the goods have coir as the exposed surface but are backed with PVC, rubber or latex, the backing materials are a substantive part of the product and the articles answer the description of backed textile floor coverings under heading 5703. The advance ruling therefore held that such goods do not qualify for the concessional coir entry and fall under tariff sub-heading 5703 90 90, attracting GST at the higher rate. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409696