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HDPE Woven Fabric Coated with Melt Not Classified as Textile Under HSN 5903 for GST Purposes.

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Full Text of the Document

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....Classification of goods - HDPE woven fabric coated with HDPE melt - The sample produced by the Appellant was seen with the naked eye to be completely coated on both sides by plastic material and thus the laminated HDPE woven fabric in the instant case is not a textile material and does not merit classification under HSN 5903.....