Case Law Details
In re Shivalika Enterprises (GST AAR Himachal Pradesh)
Chapter Note 2(a) of Chapter 63 states that Sub Chapter 1 does not cover goods of Chapter 56 to 62. However, it does not exclude goods manufactured from raw material falling under Chapter 56 to 62. Therefore, non-woven fabric bags are not excluded from Chapter 63 by the virtue of the said Chapter Note.
In view of the above discussions, non-woven fabric bags will be classifiable under Tariff item 6305 33 00.
Chapter Heading 6210 covers “Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907”. Further, Subheading 6210 10 includes fabrics of heading 5602 and 5603. The disposable gown made of Nonwoven fabric of Chapter 5603 designed for use in hospitals, clinics, laboratories etc would fall under Chapter heading 6210 10.
5.10 The Disposable surgical cap resembles a shower cap with an elastic opening. The applicable subheading for the disposable surgical cap will be 6505 90 which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed” – others.
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