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“PP Non-woven bags” manufactured from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and taxable @5% where value is not exceeding Rs.1000/ per piece

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — In the instant case, appellant seeks a Ruling on Classification of and Rate of Tax of Polypropylene Non-woven Bags.
The WBAAR pronounced that ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxability at 18 % rate.
The Appellant has filed an Appeal against the above Advance Ruling with the prayer to set aside the impugned Advance Ruling passed by the WBAAR.
Held that— In the instant case the polypropylene non-woven bags are manufactured from the non-woven polypropylene fabrics.
we hold that the “P P Non-woven bags” manufactured by the Applicant from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and the applicable rate for the bags of value not exceeding Rs.1000/ per piece is taxable at the rate of 5%
Hence, the WBAAR erred in holding that ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29. — U.S. Polytech, In Re…. [2019] 12 TAXLOK.COM 035 (AAAR-WB)