TaxTMI 
TaxTMI 
2023 (7) TMI 141
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....d sampling purpose. 3. As per the applicant, the said product is a fabric, manufactured by the process of wrap knitting of high grade polyester yarn with special high tenacity & low creep property; that the said fabric is not subjected to processes like bleaching dyeing; that polyester yarn used for the manufacture of said fabric is not coloured that the fabric is also not subjected to process like coating, covering, impregnation or lamination; that it would be manufactured in width exceeding 30 cms & length as per customers requirements in roll forms & would not be subjected to any further cutting after manufacture in the hands of the applicant. 4. The production process of the said product is explained via flow chart at para 7 of Annexure A to the application. 5. In para 8 of the application, the applicant has stated as follows: "8. The proposed product 'StrataTex HSR(r)' is a geo-technical textile which confirms to IS standard 16391/16392 issued by BIS. The proposed product "StrateTex HSR(r) would be used as a base material during construction of roads, pavements, container yards and embankments. The said product would provide reinforcement for embankments ....
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....the Applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts & the applicant's submission/interpretation of law in respect of question on which the advance ruling is sought. 11. Before adverting to the submissions made by the applicant, we would like to reproduce the relevant provisions, competing tariff entries, etc for ease of reference: Note 8 to Chapter 59 of CTA, 1975 [8]. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI: (a) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only: (i) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); ....
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....nterlinking loops; [ii] that chapter 60 covers knitted or crocheted fabrics in the piece or simply cut to rectangular shape. These fabrics include plain and ribbed fabrics, and double fabrics assembled by sewing or gumming; * that any textile fabrics which are not manufactured by production of a series of interlinking loops, would not be covered under chapter 60; * chapter 59 covers 'impregnated coated covered or laminated textile fabrics; textile articles of a kind suitable for industrial use; heading 59.11 covers 'textile products and articles, for technical uses, specified in note 8 to this chapter; that their product adheres to IS 16391 & 16392 issued by BIS; * in terms of note 8 to chapter 59, heading 59.11 applies only to goods mentioned under clause (a) & (b) & subject to the condition that it does not fall in any other heading of section XI; * that their goods does not fall within the ambit of clauses (i) to (vi) of note 8(a), supra; * that note 8(b) covers the said product in the nature of 'made up article' but not a plain textile fabric; * that in terms of the nature of the product & its usage, the prod....
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....interlacing warp and weft thread, but by the production of a series of interlinking loops. In general these goods comprise of (A) knitted fabrics, which consists of (I) weft knits and (II) warp knits and (B) crocheted fabrics. Further as per the HSN, chapter 60 covers knitted or crocheted fabrics in the piece (including tubular pieces) or simply cut to rectangular (including square) shape. Fabrics under chapter 60 include plain and ribbed fabrics, and double fabrics assembled by sewing or guming. Moreover, note 3 to chapter 60 of the HSN states that throughout the nomenclature any referance to 'knitted' goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. 15. Conversely, chapter 59 covers 'Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use'. Further heading 59.11, covers 'textile products & articles, for technical uses, specified in note 8 to this chapter'. Note 8 is already reproduced supra. Delving further we find description "knitted or woven Geo technical textile' and tariff items 5911 90 31, 591190 32, 5911 9039 and 5911 9040 which ....
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....ement section's total AASHTO structural number by approximately 19 percent. Similarly, for pavement sections with moderate strengths (CBR = 4.2 to 4.5 percent), the geotextile increased the service life of the pavement section by a factor of 2.0 to 3.3 and the AASHTO structural number increased by 13 to 22 percent. Both geotextiles and geogrids thus can play an important role in extending the life of a roadway system. The four main applications of geosynthetics (geogrids and geotextiles) in roads are sub-grade separation, sub-grade stabilization, base reinforcement and overlay stress absorption and reinforcement. Sub-grade stabilization and base reinforcement involve improving the road structure as it is constructed by inserting an appropriate geosynthetic layer. Base reinforcement is the use of geosynthetics to improve the structure of a paved road. Sub-grade separation and stabilization applies geosynthetics to both unpaved and paved roads. When serving as a separator, the geotextile prevents fines from migrating into the base course and/or prevents base course aggregate from penetrating into the sub-grade. The soil retaining properties of the geotextile are bas....
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....(stabilization geogrids and geotextiles). The general rules for use of geogrids and geotextiles in roadway system are as follows: a) Temporary roads - Used for hauling and access roads that are subject to low volume of traffic including working platform for permanent road construction: 1) Clayey or silty sub-grade with California Bearing Ratio (CBR) < 4 - If a clean base aggregate is used, then a non-woven separator geotextile shall be used. If a "choked aggregate" like general crusher run is used, then use either a geotextile or a biaxial geogrid that has good aperture stability and appropriate size for a design ESAL (Equivalent Single Axle Loading) less than 1 000, a woven geotextile designed for both separation and membrane roles may be used; that is, consider the geotextile's modulus. For larger ESAL, use a woven or non woven geotextile designed simply for separation. The reinforcement role of the geogrid seems safe for approximately 10 000 ESAL. 2) Sandy sub-grade with CBR < 3 - Select a biaxial geogrid with good aperture stability and appropriate size or, a woven geotextile that has a reasonable interface friction with the sand and the aggr....
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.... products. Non-woven geotextiles are highly desirable for subsurface in planer drainage, and erosion control applications as well as, for road stabilization over wet moisture sensitive soils. Out of woven geotextiles, slit film fabrics geotextiles are commonly used for sediment control, that is silt fence and road stabilization applications but are poor choices for subsurface drainage and erosion control applications. Monofilament woven geotextiles have better permeability making them suitable for certain drainage and erosion control applications. High strength multifilament woven geotextiles are primarily used in reinforcement applications." The applicant, in his application, has also annexed copy of IS 1639;2015, wherein in the foreword to the said IS it is mentioned as follows: [relevant extracts] IS 16392: 2015 Geosynthetics -Geotextiles for Permanent Erosion Control in Hard Armor Systems - specification Soil banks or slopes exposed to constant concentrated flows, currents or waves cannot support vegetation and thus need to be protected from erosion by hard armor systems. These systems include fabric formed revetments, gabions, articulating concrete blocks ....
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....ions as well as, for road stabilization over wet moisture sensitive soils. Out of woven geotextiles, slit film fabrics geotextiles are commonly used for sediment control, that is silt fence and road stabilization applications but are poor choices for subsurface drainage and erosion control applications. Monofilament woven geotextiles have better permeability making them suitable for certain drainage and erosion control applications. High strength multifilament woven geotextiles are primarily used in reinforcement applications. 18. In view of the foregoing, and especially on going through the manufacturing process, end use of StrataTex HSR(r) as is mentioned in the application, we find that the appropriate classification of the product would be Tariff Item 59119032. Our above decision is also substantiated by the judgement in the case of Mangala Textiles [2001 (130) E.L.T. 705 (Tri. - Del.)] wherein it was held as follows: '7. Chapter Heading No. 52.06 covers cotton fabrics. It is a general entry for cotton fabrics. On the other hand, Heading No. 58.03 covers gauze. For the product 'gauze', Heading No. 58.03 is specific. It is the well established Rule o....