In re Emmbi Industries Ltd. (GST AAR AAR Daman/Diu/DNH)
‘Laminated High Density Poly Ethylene HDPE Woven Geomembrane for water proof lining -IS:15351:2015’, made from HDPE Tapes/Strips of less than 5 mm and specially woven fabrics from the said HDPE Tapes/ Strips and subjected to LDPE Coating and Lamination referred as Sandwich Lamination and further fit for using as pond liner laminated textiles products and correctly classifiable under HSN Code 5911.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, Daman/Diu/DNH
The present application has been filed by M/s. Emmbi Industries Ltd., [herein after referred as ‘Applicants’], for obtaining an Advance Ruling as visualized under the provisions of Sec. 97 of Central Goods & Services Tax Act, 2017 read with sec. 21(xix) of UTGST Act, 2017 vide ARN AD260619000003L, dated 1-6-2019. The application has been filed as per the provisions of Rule 104 of CGST Rules, 2017 read with Rule 2 of UTGST (Dadra and Nagar Haveli) Rules, 2017.
2. The applicant, M/s. Emmbi Industries Ltd., are having their factory at Plot No. 99/2/1 & 9, Madhuban Industrial Estate, Madhuban Dam Road, Rakholi Village, Silvassa, for which they are holding GSTIN Registration No. 26AAACE3423GSIZ3 with the Union Territory of Dadra & Nagar Haveli.
2.1 The applicant is engaged in the manufacturing of various products which are used in packaging process and in agro based water conservation. The applicants have been carrying out activity of manufacturing various types of packaging material falling under Headings 6305, 3923 and 3926 and the description of the said goods are as under;
