AAR: UV Polyester Film with Adhesive Coating and Printing classifiable under HSN 3919

Maharashtra AAR holds that “Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing” imported by the applicant is classifiable under Chapter 3919 of the GST Tariff; Finds that the product is a self-adhesive film which is able to stick permanently to paper; Perusing the Note to Section VII of the GST Tariff of Chapter 39 and 40, holds that “goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49"; Notes...