https://www.taxtmi.com/caselaws?id=420048 Tariff classification under Heading 5911 depends on the specific heading, Section XI notes, Chapter 59 Note 7 and the General Rules for Interpretation. Geomembrane made of woven HDPE strips, further coated or laminated with plastic and used for pond lining and biofloc applications, was treated as a textile product used for technical purposes and classified under tariff item 59111000. Woven tarpaulin was found to be a general covering and protective article lacking the technical-use character required for Heading 5911, and was excluded under Section XI note 1(h), so it fell under Heading 3926 as a plastic article. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420048 Tariff classification under Heading 5911 depends on the specific heading, Section XI notes, Chapter 59 Note 7 and the General Rules for Interpretation. Geomembrane made of woven HDPE strips, further coated or laminated with plastic and used for pond lining and biofloc applications, was treated as a textile product used for technical purposes and classified under tariff item 59111000. Woven tarpaulin was found to be a general covering and protective article lacking the technical-use character required for Heading 5911, and was excluded under Section XI note 1(h), so it fell under Heading 3926 as a plastic article. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420048