U.S Polytech, In re

Date: May 13, 2019

Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): SYDNEY D' SILVA AND PARTHA SARATHI DEY
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Subject Matter

P P Non-woven bags manufactured by the Applicant from 'Non-woven fabric' under HSN 5603 falls under HSN 6305 33 00. AAR ruling set aside.

Classification

Summary

The Applicant, stated to be a manufacturer of Polypropylene Non-Woven Bags seeks a Ruling on Classification of and Rate of Tax applicable on the above goods.  The AAR ruled that Sub-heading 3923 29 covers articles of conveyance or packing of goo…

1. This Appeal has been filed by M/s U.S.Polytech (hereinafter referred to as “the Appellant–) on 13.02.2019 against Advance Ruling No. 31/WBAAR/2018-19 dated 08.01.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s U.S.Polytech. 2. The Appellant, a manufacturer of Polypropylene Non-woven Bags seeks a Ruling on C…

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