https://www.taxtmi.com/caselaws?id=758960 Composite non-woven fabrics comprising a PVC sheet, adhesive coating and a smaller textile component are classified by the component giving the goods their essential character. Where PVC predominates and the non-woven material is substantially covered by plastic or serves merely as reinforcement, the Section XI and Chapter 56 notes exclude classification as non-wovens under the textile tariff. Chapter 50 does not apply because it concerns silk and related products. Applying the essential-character rule, the goods fall within Chapter 39: cover products are classified under tariff item 392690 and bags under tariff item 3923, with GST at 18%. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758960 Composite non-woven fabrics comprising a PVC sheet, adhesive coating and a smaller textile component are classified by the component giving the goods their essential character. Where PVC predominates and the non-woven material is substantially covered by plastic or serves merely as reinforcement, the Section XI and Chapter 56 notes exclude classification as non-wovens under the textile tariff. Chapter 50 does not apply because it concerns silk and related products. Applying the essential-character rule, the goods fall within Chapter 39: cover products are classified under tariff item 392690 and bags under tariff item 3923, with GST at 18%. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758960