TaxTMI 
TaxTMI 
2018 (12) TMI 1090
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....dress at 26-Ganeswarpur Industrial Estate, Januganj, Balasore-756019, Odisha have filed an application on 28.08.2018 under Section 97 of CGST Act, 2017 & OGST Act, 2017 read with Rule 104 of CGST Rules 2017 & OGST Rules, 2017 in Form GST ARA-01 seeking an Advance Ruling on 'Classification of P P Leno Bags'. The applicant enclosed copies of challans as proof of payment of Rs. 5,000/for SGST bearing CIN No. SBlN18082100017988 dated 10.08.2018 and Rs. 5000/- for CGST bearing CIN No.SBIN17082100000562 dated 11.08 9017 towards the fee for Advance Ruling. The applicant submits that the question raised in the application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raise....
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....mm, of plastics (chapter 39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (chapter 46)" 2.5 That Note 1 (h) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, "Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39". It is also submitted that, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be fess than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39. ....
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....sified under Tariff sub-heading 63053300, but the department have gone for appeal against the said order. The CGST jurisdictional Officer subsequently vide letter dated 15/11/2018 have further informed that the West Bengal AAAR has allowed the appeal and the instant case be decided accordingly. 4.0 We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by the representatives during personal hearing. We also considered the issues on which advance ruling is sought for by the applicant, relevant facts having bearing on the question / issue raised and the Applicant's understanding/interpretation of law in respect of the issue. 4.1 Ruling is sought for 'classification of....
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....ariff for the purpose of specification of rate of GST and the rules of interpretation as applicable to the Customs Tariff are also applicable for GST Tariff as well. In Section XI, in notes 1 (h) which reads as under clearly excludes Woven Fabrics of plastics and article thereof of Chapter 39 from the purview of the said section dealing with Textile and Textile Articles. Note 1(h) of Section XI "woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;" This implies that Goods/Articles covered under Chapter 39 are not to be classified under any of the Chapters falling under Section XI. It further implies that articles of plastics specified under C....
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....judgment reproduced below. "....................the process of the manufacture of the HDPE tapes, the earlier judgments of the CEGAT approved by the Supreme Court and accepted by the Department, all clearly go vide its Order dated 25.10.2018 to show the HDPE bags are the bags woven by the plastic strips and they, therefore, are goods of plastic and the materials used for weaving those bags being the strips of plastic made from plastic granules, the strips of plastic used for weaving the aforesaid HDPE woven sacks has to be classified as an item under entry 39.20 of Chapter 39 and not under entry 54.06 of chapter 54. Accordingly, the entries of the finished goods have also to be made under the proper chapter of the Tariff Act treating....