AAAR : Modifies AAR, PP Leno Bags classifiable under Chapter 39 and not 63

Feb 13,2019

West Bengal AAAR modifies AAR decision, holds that ‘Polypropylene (PP) Leno bag’ made of woven strips manufactured out of Polypropylene /Linear Low Density Polyethylene, shall be classifiable under Tariff Sub-Heading 39232990; Observes, to qualify under Chapter Heading 63053300 as claimed by Respondent, goods i.e. Bag/Sack should be made of ‘man-made textile material of polyethylene or polypropylene strip whereas for qualification under sub-Heading 39232990, goods ...


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