Case Law Details
In re Abubacker Kaleel Rahman, M/s. Sameer Mat Industries (GST AAR Kerala)
1. Chapter 46 of the Schedule 1 of the Tariff, the Circular in F.No.93/24/87-06. 3 dtd. 16-06-1987 issued by the Ministry of finance, Circular issued by the CBIC in No. 4/2018-Customs, F.No.609/12/2018-DBK dated 24-01-2018 and Judgment in ‘Supreme Industries Vs CCE’ stated that the HSN code for polypropylene mats is 4601. But the tax officials am not accepting this. What is the correct HSN code for Polypropylene Mats?
Plastic mats manufactured by using mono-filament strips and the like of plastics come under the Chapter 46 of Customs Tariff Act, 1975.
2. The tax officials are stating that HSN code 3902 is applicable for Polypropylene Mats. But as per the GST HSN chapter 39, the tariff item 3902 is for POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS,. Primary forms’ means ‘in liquid form / crude form and how will it be applicable for polypropylene mats which are manufactured by plaiting together (placed side by side and bound together in parallel strands) 2. the polypropylene mono-filament or tubes or straw?
Polypropylene mats manufactured by plaiting together the polypropylene mono-filament or tube or straw come under the Chapter 46 of Customs Tariff Act, 1975.
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