Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff and not under Chapter 63. Furthermore, we find that as per the Section Note 1(1) of Section XI(Textile and Textile Articles), 1. This section does not cover, (1) Articles of textile materials of heading 42.01 or 42.02 The appellant has stated that the bags su...