Classification of Goods — the applicant, seeking an advance ruling in respect of the following questions.

1. Whether 4601 as the HSN Classification of Polypropylene Mats is correct?

2. If the answer to above question is in the affirmative, whether entry No 198A (inserted vide Notification No. 27/2017) is to be applied or Entry No. 103 should be considered. In other words, whether CGST / SGST Tax Rate is to be considered as 2.5% or 6% ?

Held that—
in pursuance of Note 1 to Chapter 46, the General Note 3 Of the Explanatory Notes of Chapter 46, and the terms of heading 4601, we come to the finding that the heading appropriate for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99. However as it is not necessary to go beyond four digit level for the purpose of this Advance Ruling, we hold that the product of manufactured by the applicant falls in heading 4601 of First Schedule of the Indian Customs Tariff Act,1975.—Shradha Polymats, In Re… [2018] 07 TAXLOK.COM 100 (AAR-Maharashtra)