Gujarat Plast Industries ., In re
Date: October 14, 2020
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
Subject Matter
Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5407 10 19' attracting 5% GST
Summary
Q) Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? A) No. The product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges…