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M/S. ECO WOOD PRIVATE LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
Balagopal
Res. Counsel
Na

Petitioner / Applicant

M/S. ECO WOOD PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/84/2020

Citation

2020(5) TAXREPLY 3244
Original Order
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ORDER

1. The applicant is engaged in manufacture of PVC backed coir mats / mattings / floor coverings by a special moulding process. There is confusion among the industry and trade as to whether the mats manufactured by them are to be classified as tufted under Heading 5703 or under 5705. Hence the applicant requested advance ruling on the following; i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” or a process “other than those processes mentioned in Headings 5701 to 5704” of the Customs Tariff and the HSN Explanatory Notes to Chapter 57? ii. Whether “coir mats / matting / floor covering with Vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling is rightly covered under the description “coir mats, mattings and floor covering”? iii. Whether “coir mats / mattings / floo....

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