Textile-Based Geo-Membrane Water Proofing Material Classified Under 5911 10 00 as Technical Textile Product
Case-Laws
GST
AAR ruled that Geo-Membrane for Water Proof Lining – Type-II manufactured from HDPE woven fabrics with specific weaving patterns is classifiable under Tariff Heading 5911 10 00. The determination was based on the product's manufacturing process, technical textile characteristics, and compliance with IS Standards. Despite being laminated with plastic and involving tex
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