Texel Industries Ltd ., In re
Date: March 7, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
Subject Matter
Geomembrane is classified at HSN '5911 10 00'. Tarpaulin is classified at HSN '3926 90 99'
Summary
1. Geomembrane is classified at HSN 5911, tariff item 59111000. 2. Tarpaulin is classified at HSN 3926, tariff item 39269099.
M/s Texel Industries Ltd, hereinafter referred to as Texel for the sake of brevity, submitted that it engaged in the business of manufacture and sale of textile products and articles like Geomembranes and Tarpaulins. Texelis licensed by the Bureau of Indian Standards (BIS) for manufacture of the above referred goods in accordance with IS 15351:2015. This Indian Standard i.e. IS 15351:2015 is for &…