TaxTMI 
TaxTMI 
2019 (5) TMI 1038
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.... like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Mr. Malli Ramalingam Mothilal, Prop-of M/s. M.R.Mothilal (hereinafter called as M/s. M.R. Mothilal or Applicant) doing business at No.2/ 3-A, Saratha Illam, A.A. Road, CMR Road, Munichalai Road, Madurai-625 009 is engaged in the manufacture of Kalava Raksha Sutra (Sacred Thread) in different colours and are selling the same in Kilogram....
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....who in turn cut it in different sizes and make into Kalava (Raksha Sutra). The Applicant had submitted Purchase invoices, Sales invoices relating to both Intra-State and Inter-State. The Applicant also submitted relevant photographs of the manufacturing process of Kalava (Raksha Sutra) of the product. 4. The submissions made by the Applicant were examined. In the case at hand, the Applicant purchases different types of yarn and make it into threads and sells by weight to the buyers, who cut and make into Kalava (Raksha Sutra) for individual sale. It is seen from the purchase invoices that the yarns purchased are cotton Yarn (HSN Code: 5205), Polyester Yarn (HSN Code: 5402); Viscose Filament Rayon Yarn (HSN 5403). The sale invoice under P....
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....the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. 5.2 Section XI of Customs Tariff covers 'Textile and Textile articles' of chapter 50 to 63. Section Note (B)(1) and (2) to Section XI covers Yarns. On a joint reading of the section notes referred to above and applying the same to the case in hand, it is evident that the commodity manufactured by the Applicant is a braided yarn made by a braiding machine which takes in dyed yarn of multiple numbers (8 or 12 or 16). The items are not by themselves Kalva raksha sutra sold directly to consumers but long lengths of thread of various composition sold in loose rolls to the Applicant's buyers who need to be further cut to ....
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....htly plaited, with a compact structure, making them suitable for use as twine, cordage, ropes or cables. In addition, they are usually uncoloured. The most important fibres used in the manufacture of twine, cordage, ropes or cables are hemp, jute, sisal, cotton, coir and synthetic fibres. Chapter Heading 5607 states: 5607 TWINE , CORDAGE , ROPES AND CABLES , WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED , COVERED OR SHEATHED WITH RUBBER OR PLASTICS - Of sisal or other textile fibres of the genus Agave : 56072100 -- Binder or baler twine 56072900 -- Other - Of polyethylene or polypropylene: 56074100 -- Binder or baler twine ....
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.... from two or more single yarns, including those obtained from monofilaments of heading 54.04 or 54.05 (twofold, threefold, fourfold, etc. yarns) twisted together in one folding operation. However, yarns composed solely of monofilaments of heading 54.02 or 54.03, held together by twist, are not to be regarded as multiple (folded) yarns. The ply ("fold") of a multiple (folded) yarn means each of the single yarns with which it is formed. (iii) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations. The ply ("fold") of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed. The above....
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....ercerised (i.e., treated under tension with sodium hydroxide), oiled, etc. Document 2 However, Chapters 50 to 55 do not include: (a) Rubber thread, textile covered, and textile yams impregnated (including dipped), coated, covered or sheathed with rubber or plastics, of heading 56.04. (b) Metallised yam (heading 56.05). (c) Gimped yam, chenille yarn and loop wale-yam (heading 56.06). (d) Braided textile yarns (heading 56.07 or 58.08, as the case may be). (e) Textile yarns reinforced with metal thread (heading 56.07). (f) Yams, monofilaments or textile fibres laid parallel and bonded with an adhesive (bolduc) (heading 58.06). (g) Textile yarns laid parallel and agglomerated with rubber of heading 59.06. (2) ....