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Polypropylene Non-woven bags merits classification under CTH 3923
Case Law Details
- Case Name
- In re Max Non Woven Pvt Ltd (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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In re Max Non Woven Pvt Ltd (GST AAAR Gujarat)
AAAR held that product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.
1. Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923? 2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-CT(Rate) dated 28.06.2017, as amended ?
The main issue here is to d...
