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Non Woven Fabric, which is made using PP granules is classified under HSN 5603

Classification of goods— The applicant has requested to issue ruling on: (i) Classification of Non Woven Fabric, which is made using PP granules. (ii) Classification of products made of Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, gown, shoe cover and other disposable items. (iii) Will there be any change in classification of products mentioned in point 2 if product mentioned in point 1 is also manufactured in the same unit. Held that— Classification of Non Woven Fabric, which is made using PP granules is under 5603. Non woven Fabric Bag, 3 ply mask, Surgical Cap, Surgical Gown, Surgical Shoe Cover is classified under HSN code 6305, 6307, 6505, 6210, 6307 respectively. The fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product.