Case LawAppeal Case No. 15/WBAAAR/APPEAL/2019
Sadguru Seva Paridhan Pvt Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 19, 2020
- Type:
- Advance Ruling
- Members:
- A P Suri, Devi Prasad Karanam
Subject
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…
Judgement
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…