Polypropylene Non-woven bags merits classification under CTH 3923

In re Max Non Woven Pvt Ltd (GST AAAR Gujarat)

AAAR held that product in question viz. Polypropylene Non-woven bags merits classification under Chapter Heading 3923 of the HSN/Customs Tariff Act, 1975.

1. Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923? 2. Whether the product Non-woven Bags would be eligible for exemption under Please become a Premium member. If you are already a Premium member, login here to access the full content.