Geo Textile manufactured out of high-end polyester yam classifiable under Tariff Item 59119032: AAR

The applicant is engaged in the supply of various products on which they are discharging GST. The applicant proposes to manufacture and supply a new product under the category of ‘Go technical textile‘ which they intent to sell under the brand name ‘StrataTex HSR’ [for short -‘said product’]. The applicant further states that the commercial production is yet to start; that they have only started with the trial production for testing and sampling purpose.

In view of the foregoing, the applicant has filed this application, seeking advance ruling on the below mentioned questions viz:

Whether the proposed product “Geotextile-Stratex” would be classifiable under Tariff Item (TI) No. 60059000 or under TI 59119032 of the Customs Tariff Act, 1975?

Advance Ruling:

Based on the information submitted by the applicant, the proposed product StrataTex HSR would be classifiable under Tariff Item (TI) No. 59119032 of the Customs Tariff Act, 1975 however subject to the condition that they have been granted BIS certification in terms of amendment in Customs Tariff Act, 1975 as per 3rd Schedule (Sr. No. a3(vi)) read with section 98 of Finance Act, 2022.

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