Case LawKER/84/2020
Eco Wood Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 20, 2020
- Type:
- Advance Ruling
- Members:
- S Sivaprasad , B.S. Thyagarajababu
Subject
PVC Tufted Coir Mats classifiable under HSN '5703 90 90' attracting 12% GST
Classification
Summary
i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” or a process “other than those processes mentioned in Headings 5701 to 5704” of the Customs Tar…
Judgement
1. The applicant is engaged in manufacture of PVC backed coir mats / mattings / floor coverings by a special moulding process. There is confusion among the industry and trade as to whether the mats manufactured by them are to be classified as tufted under Heading 5703 or under 5705. Hence the applicant requested advance ruling on the following; i. Whether the process of manufacture (embedding coir…