"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 "