Polypropylene Leno Bags classifiable as plastic bags : AAAR

By | February 15, 2019
(Last Updated On: February 15, 2019)

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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