Page 127 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 53
7.4 Covers of Pillow, Latex Block. Mattresses :
The applicant has stated that different types of knitted or woven fabrics
are involved in the process of making the above items. Once the fabrics, manu-
factured in-house is done the fabric is taken to cutting table for cutting into bits
and panels according to the specifications given for making covers for (a) pillow
(b) Latex & (c) Mattress. After cutting, the panels and bits are checked for quality
and measurement and the same are sent for sewing, where other materials and
accessories such as zippers, pullers, labels, brand tags are joined in stitching and
finished cover, the final product is checked for quality, packed and dispatched to
the customers. The test reports have been furnished in respect of the Upholstery
fabric and not the final products. The applicant claims classification as knitted
fabric under CTH 6006.
As examined under Para 7.1 above, only fabrics are classifiable under
CTH 6006. The products under discussion are not plain fabrics but covers for
Pillow, Latex Block and Mattress, which are made as per the specifications of the
customers. They are better identified as made up articles as defined under Sec-
tion Note 7 of Section XI. For ease of reference, the said section Note is given be-
low :
7. For the purposes of this Section, the expression “made up” means :
(a) cut otherwise than into squares or rectangles;
(b) produced in the finished state, ready for use (or merely need-
ing separation by cutting dividing threads) without sewing or
other working (for example, certain dusters, towels, table
cloths, scarf squares; blankets);
(c) Cut to size and with at least one heat-sealed edge with a visi-
bly tapered or compressed border and the other edges treated
as described in any other sub-clause of this Note, but exclud-
ing fabrics the cut edges of which have been prevented from
unravelling by hot cutting or by other simple means;
(d) hemmed or with rolled edges, or with a knotted fringe at any
of the edges, but excluding fabrics the cut edges of which have
been prevented from unravelling by whipping or by other
simple means;
(e) cut to size and having undergone a process of drawn thread
work;
(f) assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of identical ma-
terial joined end to end and piece goods composed of two or
more textiles assembled in layers, whether or not padded);
(g) knitted or crocheted to shape, whether presented as separate items
or in the form of a number of items in the length.
Further ‘Other made up textile articles’ are classified in Chapter 63 of the Cus-
toms Tariff and Heading 6304 specifically mentions Bed covers, Pillow Covers,
etc. For ease of reference, the same is extracted under :

6304 OTHER FURNISHING ARTICLES, EXCLUDING
THOSE OF HEADING 9404
- Bedspreads :
6304 11 00 -- Knitted or crocheted
GST LAW TIMES  6th August 2020  127