Polypropylene mats- 12% GST till 25-01-2018 & 5% GST thereafter

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...