Circular issued by Tax Research Unit clarifying classification of polypropylene woven and non-woven bags quashed

Association Of Technical Textiles Manufacturers And Processors & Anr Vs Union Of India & Ors (Delhi High Court) Delhi High Court held that in the absence of a conferral of any power upon the Tax Research Unit (TRU), it cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975. Accordingly, Circular dated 31 December 2018 issued by TRU is quashed and set aside. Facts- The first petitioner, which is an association of technical textiles manufacturers and the second petitioner which is a member of the said associati...