AI Insights
The case revolves around an appeal by M/s. Saclgurru Seva Danidhan Pvt. Ltd. against an advance ruling that classified their product, visible interlining cloth, under a different tariff heading. The appellant argued that their product should be classified under tariff heading 5903, which pertains to textile fabrics coated or impregnated with plastics, rather than under Chapters 50 to 55 of the Customs Tariff Act, 1975. The WBAAR's decision to classify the product under heading 5903 was based on the specific manufacturing process and the characteristics of the final product, which included a plastic coating that rendered it suitable for the intended use.
Appeal details
Counselvise Citation
[2021] 140 COUNSELVISE.COM (IDT) 358158 (null-WEST_BENGAL)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Others
Pronouncement Date
19-03-2021
Judgement Text
"WIIST I}T|NGAI, AI'PIiI,I,A'I'E AI]'I'IIOIiITY ITOII N I)VANCII IITJI,IN(; A'l' 14, lllil,lAGtlA'f A lloAI), KOLI(ATA-700015 lleforc: Shri A.l'.Suri, Menrber Shri Dcr,i I'rasacl I(ttrattatn, Mcntbcr In the matter of Appeal case No. l5/WBAAAR/APPEAL 12019 dated 2610912019 -And- In thc tlatter o1': An Appeat flled Lrnder Secrion 100(l) oIthe West l]cngal Goods arrcl Scrviccs'kix Act^20171 Central Goods ancl Services'lax Ac1,2017. bv SaclgLrrLr Scva I)ariclharl [)vt. l'tc]' Prcscnl {br the Appellant: Shri SaLrrabli []agaria. Advocatc Shri Inclrarl i I Barrer.iee, Aclvocatc present fbr the Resporrdent: Shri Sushartta Saha. Assistanl Comn'iissionet' ol Statc 'I'ax. Batthtrra Charge. Batlll lf cgntain ltroclLrcts. rvhich arc basicltllf ivel's11 l'abt'ics ol.cottoll' ()n tltc satIC rctls(ltlillg as itr palagrallh 9 abovc^ it carl bc conclLtcled that lirsible irrterliring cloth is not a wovon labric ancl herrce it cannot be classillecl urlder ally of the said SLrb-headings 5209 ancl 52lr2 ol the -[ali1'f' I l. ]-he corrtcntiOn o1. the rcsltonclcr.rts is thut thc lt|orlrrct ntcIits cltrssilrcatitltl tttlclcr sLtb- Ircurlirrgl 5()0i. Srrb-lrerrriinu i90l corttltitts Pt'oclLtcts tllttltclt' lc'rtilc .fhhri(s' irttl;t..ettttletl , c,ttrrlctl, (;ityet'tt(l or lttrttittttletl trillt plrtslit's, rtllter lltutt lltose oJ'lteudittg 5902. l)h^,tc,otc 2 ol'chaptcr .j9 o1'thc 't'aril'l'proviclcs tlic dcscriptiotr o1'proclucts which shoLrlcl come uncler sLrb-heacling 5903. Notc 2(a) sztys that textile fabrics, impregnatecl, coatecl, coverccl or latllinatecJ lvith plastics' rvhatcvct' the weight pcr sqtlare metre ancl whatever thc rlaturc o['tlic plastic matcrial (conlpact or ccllLrlar), barring it Page 5 of 6 i'c* crceptii)p$ilr.L: to bc,-:lussiflcci unclcr strb-h*aclirtp,590:j. lt is clcar'lioln the snnrple procltrccci h3,thc appellllrrt ns r;vell fls lhc clol p[iriting prooess thnt the procluct natrrell' lirsiLrlu illerlirritrg ulorh qualilies tlre tests to be r,lassificel uncler sub-hcacling 5901 01'the 'i'arilt lt ls seep 16rrr the samplc, of'tlrc ii.rsiblc irrtcrlining u:loth tlrrtt the corttittlt o{' p,lye11.,r1a,.,e can bc scon rvith naln on this isstte' l.l. Irr 'icr' ol'tlre 6[qrre cliscurssions. rvi.: I'incl rro rlerit irt tltc itrstlrrt aPircal. rr: clistliss thc tppeal fllecl bv lr4r's. Sacllirrur $rvit l)arirlhan l)r,t. l.trl. ititti ttpltolr\"i lhc WllAAIi:s [{rrlirr;:. No. .1-3i rlJi A t{r2(] i 9\",?-0 dtitcil I I I I li2U I 9' Sr:rril c91t-y 9l'Llis grcl*r'to lhc AppcllauL trttcl lirc I{*:;irr-ltlelcnl ii:r'in{r:t'tliLtiion. s4l--- (l)*r,i Ilt'lisit(l l ili'i1t'litlll) 'lcrtttls'r' Wc:;t llerigerl Ap;;ellatc Atrthdritl'' lbr Aclvatrce lltrlirrg 'a F= (l .1'.S Srrr:i ) 4ctrber' Wesi llcngal Appcllat* Arrthority {bt'Advance Il^uling l)a6c f) of 6 "
