TaxTMI 
TaxTMI 
2019 (5) TMI 1038
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....rovisions 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 Kilograms to the Intra-State buyers as well....
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.... 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 Product description has given as 'KALAVA (Raksha....
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....e 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 individual sizes to make them Kalava Sutra. As per S....
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.... 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 56074900 -- Other 560750 - Of other synthetic fibres : 56075010 --- Nylon fish net twine 5607502....