Case Law Details
In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)
Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with Rubber or Plastics’. The Lower authority therefore has ruled as under:
‘ Braided textile yarns supplied by the Applicant made of Polypropylene Yarn is classifiable under 56074900, made of Other Synthetic Yarn is classifiable under 56075090, made of Cotton is classifiable under 56079090’.
The appellant while not disputing the Classification is aggrieved with the Observation in the Order of the Lower Authority that the product manufactured and supplied by them are not ‘Kalava’, which by implication mean that they are not eligible to be exempted vide Sl.No. 148 of Notification No. 2/2017-C.T.(Rate) dated 28.06.2017 as amended, which exempts `Pooja Samagiri-Kalava Raksha Sutra’ falling under any chapter. The appellant is before us seeking relief on the eligibility of the exemption based on the observation of the Lower Authority.
The grievance of the appellant is on the remarks of the Lower authority and the silent implication it makes. The remark of the lower authority is not in the context of the issue raised in the original application. The lower authority has not substantiated the remarks with any material evidence/findings or it has been brought out that the issue of whether the product is a `Kalava’ or ‘not’ was to be considered to arrive at the classification of the product sought for before them.
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