Classification of Goods — The Circular in F.No.93/24/B7-CX. 3 dated 16-06-1987 issued by the Department of Revenue, of Finance, Circular No.4/2018-Customs dated 24.01.2018 issued by the CBIC in F.No.609/12/2018-DBK dated 24-01-2018 and Judgment of the Principal Bench of the CESTAT, New Delhi in “Supreme Industries Vs. CCE” stated that the HSN code for polypropylene mats is 4601 under Chapter 46 of the Schedule I of the Tariff. But the tax officials are not accepting this. What is the correct HSN code for Polypropylene Mag?

The tax officials are stating that HSN code 3902 is applicable for Polypropylene Mats. But as per the GST HSN chapter 39, the tariff item 3902 is for POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS,. ‘Primary forms’ means ‘in liquid form / crude form’ and how will it be applicable for polypropylene mats which ale manufactured by plaiting together (placed side by side and bound together in parallel strands) the polypropylene mono-filament or tubes or

What is the tax rate for polypropylene mats under heading 4601?

Held that—
Plastic mats manufactured by using mono-filament strips and the like of plastics come under the Chapter 46 of Customs Tariff Act, 1975.

Polypropylene mats manufactured by plaiting together the Polypropylene mono-filament or tube or straw come under the Chapter 46 of Customs Tariff Act, 1975.

polypropylene mats were taxable @ 12% GST 25-01-2018 and thereafter at 5% GST.—Abubacker Kaleel Rahman, M/S. Sameer Mat Industries, In Re… [2019] 10 TAXLOK.COM 039 (AAR-Kerala)