East Hooghly Agro Plantation Pvt. Ltd ., In re
Date: December 23, 2019
Subject Matter
HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not classifiable under either Chapter 63 or HSN 5903. AAR ruling upheld.
Summary
The WBAAR pronounced its advance ruling by an order dated 26.08.2019, that HDPE woven fabric coated with LDPE melt is not a textile fabric and tarpaulins made from the said laminated fabric is not classified under either of HSN 6306/6301/5903 of the…
1. This Appeal has been filed by M/s East Hooghly Agro Plantation Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 26.09.2019 against Advance Ruling Order No. 19/WBAAR/2019-20 dated 26.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”) 2. The Appellant holding GSTIN No. 19AAECE2196A1ZU is a manufacturer of t…