https://www.taxtmi.com/caselaws?id=789215 Geomembranes manufactured by weaving HDPE strips into fabric and then laminating and processing that fabric were held classifiable under Heading 5911 as textile products for technical uses, not under Heading 3926 as plastic articles. The controlling reason was that the product and manufacturing process were identical to those considered by the jurisdictional High Court in a prior matter, and that binding ruling determined the tariff classification. Earlier contrary departmental rulings were distinguished and could not prevail against the High Court's decision. The advance ruling was therefore affirmed and the departmental challenge failed. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789215 Geomembranes manufactured by weaving HDPE strips into fabric and then laminating and processing that fabric were held classifiable under Heading 5911 as textile products for technical uses, not under Heading 3926 as plastic articles. The controlling reason was that the product and manufacturing process were identical to those considered by the jurisdictional High Court in a prior matter, and that binding ruling determined the tariff classification. Earlier contrary departmental rulings were distinguished and could not prevail against the High Court's decision. The advance ruling was therefore affirmed and the departmental challenge failed. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789215