Coco fibre Industries Private Limited ., In re
Date: March 1, 2019
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Subject Matter
PVC Tufted Coir Mats and Matting are classifiable under HSN 5703 90 90
Summary
i) Whether or not PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate of 5% as Cob Mats and Matting corresponding to entry in Schedule I. Serial Number 219 – 5702, 5703, 5705-Coir Mats, Matting, floor covering and handloom…
The applicant is manufacturer of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized operation and setting up of factory involves considerable investment. Coir yam and PVC mix is fed into the machine at one end and the finished products PVC tufted coir mats and mattings automat ally gets rolled at the other end. Therefore the applicant seeks advance rulings on the fol…