Where geomembranes are manufactured through weaving of HDPE strips below 5 mm followed by lamination and the jurisdictional High Court has already held identical goods classifiable under Chapter 59, classification under HSN 5911 10 00 was upheld and the Departmentβs appeal was dismissed – Deputy Commissioner, Central GST Vs. Shree Ambica Geotex Pvt. Ltd. – AAAR Gujarat
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