AAR: Classifies PVC Tufted Coir Mats/ Floor coverings under the CTH 5703 attracting 12% rate

Kerala AAR classifies PVC Tufted Coir Mats/Mattings/Floor coverings manufactured by a ‘tufting process’ where PVC/rubber/ any other materials are tufted on the textile of coir, which is used as floor mats or mattings under CTH 5703 90 90; Holds that same shall attract a rate of 12% as per Entry at Sl. No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated June 28, 2017; Examining the manufacturing process of said products, holds that it cannot be clas...