Page 123 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 49
Chapter Notes to Chapter 60 is as follows :
CHAPTER 60
Knitted or crocheted fabrics
NOTES :
1. This Chapter does not cover :
(a) crochet lace of heading 5804;
(b) labels, badges or similar articles, knitted or crocheted, of head-
ing 5807; or
(c) knitted or crocheted fabrics, impregnated, coated, covered or
laminated, of Chapter 59. However, knitted or crocheted pile
fabrics, impregnated, coated, covered or laminated, remain
classified in heading 6001.
Chapter 60 covers all types of knitted Fabrics except excluded vide the above
chapter note. In the case at hand, from the manufacturing process and the test
report furnished, it is seen that the product is ‘knitted fabric’ not covered under
the exclusions of Chapter 60 and therefore will not fall under Chapter 59 and is
classifiable under Chapter 60.
Explanatory Notes to chapter 60 states :
The headings of this Chapter cover knitted or crocheted fabrics, regardless of
which of the textiles of Section XI are used to make the goods and whether or
not they incorporate elastomeric yarn or rubber thread. It also includes
knitted or crocheted fabrics made from fine metallic threads provided that
such fabrics arc clearly of a kind used for clothing, furnishing or similar
purposes.
Therefore, all knitted fabrics regardless of the raw materials of cotton, polyester
etc. used to make them will be classified under Chapter 60.
Knitted fabrics are further classified as follows in Chapter 60 :
6007 - PILE FABRICS, INCLUDING “LONG PILE’ FABRICS AND
TERRY FABRICS, KNITTED OR CROCHETED
6002 - KNITTED OR CROCHETED FABRICS OF A WIDTH NOT
EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE
OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER
THAN THOSE OF HEADING 6001
6003 - KNITTED OR CROCHETED FABRICS OF A WIDTH NOT
EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 6001
OR 6002
6004 - KNITTED OR CROCHETED FABRICS OF A WIDTH
EXCEEDING 30 CM, CONTAINING BY WEIGHT 5% OR MORE
OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER
THAN THOSE OF HEADING 6001
6005 - WARP KNIT FABRICS (INCLUDING THOSE MADE ON
GALLOON KNITTING MACHINES), OTHER THAN THOSE OF
HEADINGS 6001 TO 6004
6006 - OTHER KNITTED OR CROCHETED FABRICS
Further classification is possible only when further details such as dimensions,
weight etc. are provided.
Further, as per the rate notification under GST, we find that the applica-

GST LAW TIMES  6th August 2020  123