2019 (4) TMI 72

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....humadhavan, Advocate The applicant is manufacturer of PVC tufted coir mats and mattings, manufacturing activity is fully mechanized operation and setting up of factory involves considerable investment. Coir yarn and PVC mix is fed into the machine at one end arid the finished products PVC tufted coir mats and mattings automatically gets rolled at the other end. Therefore the applicant seeks ....

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....44 - 5703 - Carpets and other textile floor coverings, tuned, whether or not made up. iii) Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other textile floor coverings, tufted, whether or not made up, sub heading 570390 - of other textile materials - as Tariff item 57039020 Carpets and floor coverings of coir or as Tariff item 57039090 Other. ....

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....itting machine where the product is cut lengthwise. With the hap of a take up device, the product is fed into the cross cutting station Where the product is cut standard size. In case of matting. after shearing the matting are rolled up using roller device. The whole process is fully automated. me coir as well as PVC chemicals used for the manufacture of tufted coir mats have equal importance. How....

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....corresponding to entry in Schedule I, Serial Number 219 - 5702, 5703, 5705-Cotr Mats, Matting, floor  and handloom durries with eligibility for refund of inverted tax rate structure on account of PVC Resin and Plasticizer / DOP attracting GST @ 18% PVC Resin is manufactured mostly from ethylene, which is a product of Oil and Gas Industry and one of the main source of supply is Import). PVC....