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Braided textile yarns used for making ‘Kalava Raksha Sutra’ are classified under heading 5607

October 5, 2019[2019] 110 84 (AAAR - TAMILNADU)

GST : Where appellant is engaged in manufacture of Kalava Raksha Sutra and it sought advance ruling on classification of said product and Authority for Advance Ruling ruled that product manufactured by appellant is not by itself Kalava and it is braided textile yarn classifiable under Heading No. 5607 90 90, since issue raised before Authority does not involve whether product is Kalava or not, remarks of Authority that product is not Kalava may be treated as expunged/deleted

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