East Hooghly Agro Plantation Pvt. Ltd ., In re

Date: August 26, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not textile material.

Classification

Summary

The HDPE fabric coated/covered with LDPE or LLDPE melt, used for manufacturing the tarpaulin, is not textile material classifiable under Heading 5903. Tarpaulin made from such fabrics of the variety the Applicant supplies, therefore, is not tarpaulin…

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1. Admissibility of the Application 1.1 The Applicant, stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as “HDPE”) woven fabric, seeks a ruling on whether “HDPE Woven Tarpaulin” is classifiable as textile under Section XI of the First Schedule of the Customs T…

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