StrataTex HSR® classifiable under HSN 59119032 subject to BIS certification

In re Strata Geosystems India Pvt Ltd (GST AAR Gujarat) 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? AAR held that 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. 43(vi)) read with ...