Mega Flex Plastics Ltd., In re
Date: July 6, 2018
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHASARATHI DEY
Subject Matter
Polypropylene Leno Bags classifiable under HSN 63053300
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…
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…