AAR Ruling on Classification of Polypropylene (PP) Leno Bags

In re Mega Flex Plastics Ltd (GST AAR West Bengal)

The Application states that the Applicant manufactures Polypropylene (PP) Leno Bags, as well as PP Woven Sacks, which are used, or may be used for packing a variety of materials. The inputs, the manufacturing process and the type of looms used for the manufacture of these Bags are the same.

From the explanatory notes and clarification provided for determination of classification of goods it is seen that two more factors are to be cons

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