2020 (1) TMI 179

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....ainst Advance Ruling Order No. 19/WBAAR/2019-20 dated 26.08.2019 = 2019 (8) TMI 1215 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the "WBAAR") 2. The Appellant holding GSTIN No. 19AAECE2196AIZU is a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") woven fabrics. The Appellant purchases HDPE granules which are sorted, mixed with additives and passed through a HDPE tape line plant to obtain HDPE tapes. HDPE tapes of 2 mm width thus obtained as the intermediate product are passed through winder plant and power looms to be woven into HDPE fabrics. To make the porous HDPE fabrics water resistant, lamination....

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.... manufacturing process of HDPE woven tarpaulin is very different from that of plastic tarpaulin. HDPE woven tarpaulins are made from fabrics obtained by weaving method using power looms. Plastic tarpaulins on the other hand are obtained from hot pressed plain plastic sheets which are cut into shapes and stitched thereafter. (ii) The Appellant obtained license from the Bureau of Indian Standards, New Delhi (hereinafter referred to as the "BIS") which authenticated the product under IS 7903:2017 (covered in TXD 23 contained in technical division 12 of standard BIS) whereas plastics are covered in PCD 12 of technical division 10 of standard BIS. (iii) The Appellant was granted eligibility cum registration certificate from the....

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....he direction of Superintendent of Central Excise, Range-II, Chandannagar-I Division and classify under heading 3926 while obtaining export clearance from the later. At that point of time there was no adverse impact of difference in indirect tax rates due to different classification. By classifying its product under Chapter 39 instead of Chapter 63 has resulted in a larger tax burden. The Appellant also produced samples of HDPE tape, woven but non-laminated HDPE fabric and HDPE fabric laminated on both sides with LDPE. 7. The Respondent submitted 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 cover woven, knitted or crocheted fabrics, felt or non-....