AAAR: Laminated HDPE woven tarpaulins, not textile materials, fail classification under CTH 63/59

West Bengal AAAR upholds AAR order which held that High Density Polyethylene (HDPE) woven fabric coated with Low Density Polyethylene (LDPE) melt is not a textile fabric and tarpaulins made from said laminated fabric is not classifiable under either of HSN 6306/6301/5903 of Tariff; Observing the samples, notes that as the principal characteristic of tarpaulin is waterproofing, unless HDPE woven fabric is laminated, it cannot be used in making tarpaulin; Infers that as laminat...