AAAR : Upholds AAR denying classification of HDPE Woven Tarpaulins under Chapter 63

AAAR upholds ruling of AAR denying classification of tarpaulins of HDPE woven fabrics, laminated as per specifications of IS 7903:2017 under Chapter 63 of GST Tariff as “articles of textile”; Notes that since water proofing is the principal characteristic of a tarpaulin evidences that HDPE woven fabric can be used as tarpaulin only when such fabric is laminated; Rejects appellant’s contention that the issue is relating to tarpaulin, simpliciter, and not of laminated HDP...