Polypropylene Non-woven bags merits classification under Chapter Heading 3923  

In re Girivarya Non Woven Fabric Pvt Ltd (GST AAAR Gujarat)

In the present case, Non-woven bags are made from polypropylene granules which are 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 classific

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