Plastic Satranj / Polypropylene Mats classifiable under HSN 4601

In re Shradha Polymats (GST AAR Maharastra) Whether 4601 as the HSN Classification of Polypropylene Mats is correct? Heading appropriate for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99. However as it is not necessary to go beyond four digit level for the purpose of this Advance Ruling, we hold that the product of manufactured by the applicant falls in heading 4601 of First Schedule of the Indian Customs Tariff Act,1975. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASTRA The present application has been filed under section 97 of the...