https://www.taxtmi.com/caselaws?id=439868 Strata Tex HSR was treated as a knitted geotechnical textile used for soil reinforcement and civil engineering applications, bringing it within Heading 5911 read with Note 8 to Chapter 59 for textile products of a technical use. The Authority applied the specific tariff entry principle and held that Tariff Item 59119032, which covers geotextile conforming to IS 16391 and IS 16392, prevails over the more general Tariff Item 60059000. On the material before it, the product matched that description by nature, manufacture and end use, and was therefore classifiable under Tariff Item 59119032, subject to BIS certification. en-us Mon, 12 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439868 Strata Tex HSR was treated as a knitted geotechnical textile used for soil reinforcement and civil engineering applications, bringing it within Heading 5911 read with Note 8 to Chapter 59 for textile products of a technical use. The Authority applied the specific tariff entry principle and held that Tariff Item 59119032, which covers geotextile conforming to IS 16391 and IS 16392, prevails over the more general Tariff Item 60059000. On the material before it, the product matched that description by nature, manufacture and end use, and was therefore classifiable under Tariff Item 59119032, subject to BIS certification. Case-Laws GST Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439868