Mount Fab Packaging LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- March 11, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Biaxially Oriented Polypropylene Laminated PP (BOPP) Woven Sacks are classifiable under HSN 3923. Attract 18% GST.
Summary
The issue involved in this case pertains to classification of the product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks). HELD BY AAR: As per the Chapter note to Chapter 39, the expression “plastics” means those material…
Judgement
The applicant is an LLP concern and manufacture BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks which was used in packaging industries They submitted process of their products in a Chart as below: POLYPROPYLENE /POLYMER RESINS — EXTRUDER — TAPES — LOOMS — UNLAMINATED FABRIC —- EXTRUSION COATING(PP/LDPE) LAMINATED FABRIC — PRINTING/CUTTING/STITCH…