Mega Flex Plastics Limited & Anr Vs Union of India & Ors. (Calcutta High Court)
Date: May 18, 2026
Subject Matter
Classification of Polypropylene Leno Bags as Plastic Products Upheld, Not Textile Articles
Summary
The High Court dismissed the appeal, thereby upholding the classification of polypropylene leno bags as plastic products under HSN Code 3923 2900, rather than textile articles under HSN Code 6305 33 00. The decision affirmed the findings of the Appel…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Appellant has assailed the judgment and order dated February 10, 2023 passed in WPA 3667 of 2019 by the learned Single Judge. 2. By the impugned judgment and order, learned Single Judge has dismissed the writ petition filed by the appellant. 3. Learned Advocate appearing for the appellant has contended that, appellant is a manufacturer of p…