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GIRISH RATHOD(JAY AMBEY)
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Vijaybhai Thakkar
Girish Rathod
Res. Counsel
---

Petitioner / Applicant

GIRISH RATHOD(JAY AMBEY)
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Apr 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/15

Citation

2021(4) TAXREPLY 5357
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ORDER

The appellant M/s. Girish Rathod (Jay Ambey), Opp. Shri Govind Processors, 183-1, Bhagirath Process, Shahwadi, Ranipur, Narol, Ahmedabad-382405 (hereinafter referred to as the appellant) is engaged in the manufacture of various textile materials including Fusible Interlining fabrics of cotton, which is generally used in the market by tailor for stitching purpose and for preparing finished articles of clothing. 2. The appellant has submitted the manufacturing process of Fusible interlining Fabrics of cotton as under: ‘100% cotton grey fabrics having construction count of 20’’s with read and peak 60x60 (open end yearn of 1400CSP) is subjected to process such as desizing, boiling, mercerizing, bleaching and washing by adding chemicals (desizing agent, caustic flex, caustic lye liquid soap, hydrogen peroxide) with acetic acid with the help of Jigger Machine. Thereafter it is subjected to drying range machine for drying. Subsequent to this dried fabric is by add....

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