Case LawORDER NO. 09/WBAAR/2018-19
Mega Flex Plastics Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- July 6, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHASARATHI DEY
Subject
Polypropylene Leno Bags classifiable under HSN 63053300
Classification
Summary
The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags sought a Ruling on Classification of the goods under the CGST/WBGST Acts, 2017. The authority ruled that Tariff head 6305 33 00 includes the goods that are classifiabl…
Judgement
10. Thus, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39. 11. The Application states that the Applicant manufactures PP Leno Bags, as well as PP Woven Sacks, whi…