Natural Fibre Tuft ., In re
Date: October 12, 2019
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Krishnan, Thyagarajababu
Subject Matter
PVC Tufted Coir Mats and Matting classifiable under HSN 5703 90 90
Summary
PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattin…
The applicant is manufacturer and supplier of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yarn stacked in creel stand is automatically fed in to the machine where the yarn is cut into bits of required pile height and tufted over a uniform thickness of PVC by heating and chilling. The PVC matting in rolls are cut in the required sizes and obtained fin…