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.

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