Polypropylene granule Non-woven bags classifiable under HSN 3923

In re Rotex Fabric Pvt Ltd (GST AAAR Gujarat) In the present case, Non-woven bags  made from polypropylene granules which is also a type of plastics made from polymerization of propylene. As mentioned in General Notes to Chapter Heading 39 of Custom Tariff Act, 1975, Plastics include materials which are capable of polymerization at some stage and therefore, in view of findings of Madhya Pradesh High Court, fabric made from polypropylene, by no stretch of imagination construed as textile but merits classification as plastic or article of plastic under Chapter Heading No. 3923. FULL TEXT OF THE...