Self-adhesive HAUV Polyester Film with U.V. Printing classifiable under Chapter 3919

In re Security Printing And Minting Corporation of India Limited (GST AAR Maharashtra) The issue before us is with respect to classification of Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing”, a product imported by the applicant and further sold by them. Applicant wants to ascertain the correct classification of said goods between two classifications submitted by them i.e. Chapter Heading 3919 and Chapter Heading 4911 of the GST Tariff. Applicant orally submitted that the said product is being imported by them under the Heading 3919 and the duti...