AAAR Gujarat Holds Geomembranes Classifiable as Textile Products Under HSN 5911, Upholds Advance Ruling Authority’s Decision
The Appellate Authority for Advance Ruling, Gujarat, has affirmed that geomembranes manufactured from HDPE strips are to be classified as textile products under HSN 5911, not as articles of plastics under HSN 3926. The authority relied on the Gujarat High Court’s decision in Ananta Synthetic Innovations, finding the issue settled and rejecting the department’s appeal.
