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The item “Polypropylene Non-woven Bags” has to be classified under HSN code 39232990 and not to be classified under HSN code 63059000 and to be taxed at 18% not at 5%.

Classification of goods— In the subject application, advance ruling is sought for 'classification of PP Non-woven Bags'. It is pertinent to mention that the issue to be taken for consideration by this Advance Ruling Authority is 'classification of PP Non-woven Bags' and hence the question of looking into the significance/advantages of using the material over others and deliberating the characteristics of the material based on the certificates issued by certifying agencies, the scope for growth of demand for the material globally due to various advantages even though may be true but are not relevant to this forum. Therefore, the issue in hand is only the determination of 'classification of PP Non-woven bags'. Held that— The item “Polypropylene Non-woven Bags” has to be classified under HSN code 39232990 and not to be classified under HSN code 63059000 and to be taxed at 18% not at 5%.
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