AAR : Classifies Bags/Sacks made of Laminated P.P. Non-woven Fabric /B.O.P.P pasted P.P Non-woven Fabric under HSN 3923

Feb 27,2019

West Bengal AAR holds that Bags/Sacks (both with & without handle) made of Laminated P.P. Non-woven Fabric/B.O.P.P pasted P.P Non-woven Fabric is classifiable under HSN 39232990; Rejects applicant’s reliance upon Kerala AAR ruling and plea that same are classifiable under CH 63 of GST Tariff; Relies upon Circular 80/54/2018 - TRU which clarified that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP is classifiable as plastic bag...

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