The product PP Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No. 3923
Classification of goods— In the instant case, the main issue to be decided is whether the product PP Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923.
Held that— The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923.
the product Non Woven Bags would not be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended
The product PP Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No. 3923
Classification of goods— In the instant case, the main issue to be decided is whether the product PP Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923.
Held that— The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material manufactured from Fibre grade poly propylene granules merit classification under Heading No. 3923.
the product Non Woven Bags would not be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended