TaxTMI 
TaxTMI 
2024 (10) TMI 839
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....has paid IGST Tax @ 18% but from 15.02.2018 onwards IGST is paid @ 12% in terms of the Notification No. 35/2017- Integrated Tax (Rate) dated 13.10.2017. Whereas, the IGST rate of "all Synthetic Filament yarn such as Nylon, Polyester Acrylic etc. "was decided at the rate of 18% vide Notification No. 1/2017- Integrated Tax(Rate) dated 28.06.2017. Further, the notification was amended vide Notification No. 35/2017 Integrated Tax (Rate) dated 13.10.2017 and an entry no. 132B was inserted in Schedule II for "Synthetic or Artificial filament yarns" (for CTH 5402,5403,5404,5405,5406) which attract IGST @12%. However, entry No. 159 of Schedule III has been substituted as "All goods other than synthetic filament yarns" wherein IGST Tax @ 18% is stil....
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....Appeal no. 1344/2021-22 dated 09.11.2021. Being aggrieved The appellant is before this Tribunal. 2. We have heard Mr. Mohan Lal& Mr. Vaibhav Singh, learned Counsel advocate for the appellant and Mr. M. K. Shukla, Authorised Reprsentative 3. Learned Counsel for the appellant submitted that appellant have imported Polyester Filament in cut length for paint brush of different sizes and declared those under CTH 54041990 and while availing the benefit of Notification No. 35/2017 dated 13.10.2017 IGST @ 12% has been paid. It is submitted that the goods have been classified under CTH 54041990 because the imported goods are, in technical sense, synthetic monofilament which is a type of synthetic fiber is made from polyester and which is use....
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....er filament in cut lengths which were to be used for making of paint brushes. Hence, it is clear that the imported goods were neither the continuous strand of filament nor meant for making a textile end product. Based on this grounds, The findings of order under challenge (O-I-A) are reiterated and are prayed to be upheld for having no infirmity. Appeal is therefore prayed to be dismissed. 6. In view of the submissions made by both the parties, we proceed to decide the following question. Whether appellant is entitled to pay IGST at the rate of 12% as is mentioned in Notification No. 35/2017 dated 13.10.2017. Foremost we have perused the Notification No. 35/2017 Integrated Tax (Rate) dated 13.10.2017 as amended, whose relevant part is re....
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....ar terms, but there is a difference between these two types of material. A filament is a long continuous strand of fiber of material. It is usually made up of long monofilaments that are stronger and more durable than other fibers. Monofilaments can be either natural or synthetic, but they often tend to have uniform diameters throughout their length. Yarn, on the other hand are short strands that can be twisted together in order to create textiles such as fabric or rope. Yarn can also consist of multiple plies that make them thicker and stronger than filaments. Additionally, yarn often come in various sizes that can range from very thin to thick depending on what they're used for. The most important distinction between a filament and a ya....