https://www.taxtmi.com/caselaws?id=429782 Geomembranes made from HDPE tapes or strips of less than 5 mm width, woven into fabric and then coated or laminated on both sides with plastic, are classifiable under Heading 5911, tariff item 59111000. The classification depends on the manufacturing process, the woven fabric stage under Heading 5407, and Chapter 59 Note 7 covering textile products and articles for technical uses. Plastic was treated as falling within "other material," and pond lining and biofloc aquaculture use was accepted as a technical use. Prior advance rulings on similar geomembrane products were noted as consistent support for this classification. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429782 Geomembranes made from HDPE tapes or strips of less than 5 mm width, woven into fabric and then coated or laminated on both sides with plastic, are classifiable under Heading 5911, tariff item 59111000. The classification depends on the manufacturing process, the woven fabric stage under Heading 5407, and Chapter 59 Note 7 covering textile products and articles for technical uses. Plastic was treated as falling within "other material," and pond lining and biofloc aquaculture use was accepted as a technical use. Prior advance rulings on similar geomembrane products were noted as consistent support for this classification. Case-Laws GST Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429782