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Polypropylene Leno Bags classifiable under Tariff Sub Heading 63053300: AAR
Case Law Details
- Case Name
- In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal)
‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading (TSH) 63053300.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL
1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (he...
