Bags/Sacks manufactured by respondent are not manufacture out of textile material as defined under Heading No. 6305 of the Tariff Act but is rather made of woven strips manufactured out of Polypropylene/Linear Low Density Polyethylene (i.e., made of plastics) as defined under Heading No. 3923, impugned goods are clearly classifiable under Heading No. 39232990
Polypropylene Leno Bags classifiable under 39232990
APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Assistant Commissioner of Central Tax., In re
A.P.S. SURI AND MS. SMARAKI MAHAPATRA, MEMBER
APPEAL CASE NO. 08/WBAAAR/APPEAL/2018
JANUARY 31, 2019
Dipankar Mukherjee for the Appellant. Vinay Kumar Shraff, Adv. for the Respondent.
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