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The item Polypropylene Leno Bags (PP Leno Bags) manufactured by the respondent, be classified under Tariff Heading 3923 29 90.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — This Appeal has been filed by the Assistant commissioner against advance ruling pronounced by the West Bengal Authority on the classification of PP Leno Bags.
According to AAR authority pp leno bags classified under Tariff Sub-Heading 6305 33 00.

Held that—
we set aside the Advance Ruling pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. Mega Flex Plastics Ltd., and order that the item Polypropylene Leno Bags (PP Leno Bags) manufactured by the respondent, be classified under Tariff Heading 3923 29 90.Assistant Commissioner of Central Tax, Sankrail Division [2018] 5 TAXLOK.COM 97 (AAAR-WB)