Sadguru Seva Paridhan Pvt Ltd ., In re

Date: March 19, 2020

Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): A P Suri, Devi Prasad Karanam
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Subject Matter

Fusible interlining cloth is classifiable under Heading 5903. AAR ruling upheld.

Classification

Summary

Subheading 5209 contains products namely woven fabrics of cotton, containing 85% or more by  weight of cotton, weighing more than 200 G/M(2) and Sub-heading 5212 contains products namely other woven fabrics of cotton. It is seen that both the Su…

1. This Appeal has been filed by M/s. Sadguru Seva Paridhan Pvt. Ltd. (hereinafter referred to as SSPPL) on 20.12.2019 against Advance Ruling No. 33/WBAAR/2019-20 dated 11/11/2019 , pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR). 2. The appellant, holding GSTIN No,19AAGCS8830H1ZZ is a manufacturer of fusible interlining cloth, sought a ruling on w…

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