https://www.taxtmi.com/caselaws?id=769087 AAR Maharashtra ruled that Geo-Membrane for Water Proof Lining Type-II per IS 153151:2015 is classifiable under tariff heading 5911 10 00, not Chapter 39. The product is manufactured by weaving HDPE tapes/strips (less than 5mm width) into fabric, then laminating with plastic on both sides. Despite being laminated with plastic, Section Note 1(h) excludes such textile fabrics from Section XI. The heading 5911 specifically covers textile products for technical uses, applying a use/functionality test. The product qualifies as technical textile for pond lining applications and meets the prescribed IS standards for classification under tariff item 59111000. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769087 AAR Maharashtra ruled that Geo-Membrane for Water Proof Lining Type-II per IS 153151:2015 is classifiable under tariff heading 5911 10 00, not Chapter 39. The product is manufactured by weaving HDPE tapes/strips (less than 5mm width) into fabric, then laminating with plastic on both sides. Despite being laminated with plastic, Section Note 1(h) excludes such textile fabrics from Section XI. The heading 5911 specifically covers textile products for technical uses, applying a use/functionality test. The product qualifies as technical textile for pond lining applications and meets the prescribed IS standards for classification under tariff item 59111000. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769087