Page 170 - GSTL_16th July 2020_Vol. 38_Part 3

408 GST LAW TIMES [ Vol. 38
of the applicant. The issue before us is with respect to classification of “Heat Ac-
tivated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V.
Printing”, a product imported by the applicant and further sold by them.
5.2 We find that the applicant wants to ascertain the correct classifica-
tion of said goods between two classifications submitted by them i.e. Chapter
Heading 3919 and Chapter Heading 4911 of the GST Tariff. The applicant has not
given details of their products, etc to support any contention. It is seen that the
application is very curt and the request made by the applicant is to only classify
the above mentioned product.
5.3 During the course of the hearing the applicant orally submitted that
the said product is being imported by them under the Heading 3919 and the du-
ties under Customs Act are discharged accordingly. However, applicant wants to
know whether the said goods can be sold by them under the Heading 4911. The
only reason for their application appears to be the lower rate of GST i.e. 12% un-
der Heading 4911.
5.4 The description of goods under Heading 3919 of the GST Tariff,
(Heading under which the subject goods are imported) is as follows : “Self-
Adhesive plates, sheets, film, foil, tape, strip and other fat shapes, of plastics, whether or
not in rolls.”
5.5 As per the submissions made by the applicant we find that the sub-
ject product is nothing but a self-adhesive film which is able to stick permanently
to paper and classifiable under Chapter 3919. Our finding is also strengthened by
the fact that applicant is importing the said goods under Chapter 3919.
5.6 Section VII of the GST Tariff comprises of Chapters 39 and 40. Note
2 to Section VII states that “Except for the goods of Heading 3918 or 3919, plas-
tics, rubber, and articles thereof, printed with motifs, characters or pictorial rep-
resentations, which are not merely incidental to the primary use of the goods, fall
in Chapter 49”.
5.7 Hence we find that, goods which fall under Chapter 3919, as in the
subject case will not fall under Chapter 49. The fact of the matter is that the said
goods during import are classified under Chapter 3919 and the same has been
accepted by the applicant. It will therefore not be open for them to apply for a
change of classification, for the same product, to this authority.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
Question. Determination of applicable HSN code for the material ‘Heat
Activated Ultra-Violet (HAUV) Polyester Film with Adhesive
Coating and UV Printing’.
Answer :- The said product is classifiable under Chapter 3919 of the
GST Tariff.

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GST LAW TIMES  16th July 2020  170