Plastic classification of polypropylene leno bags upheld, with writ interference rejected absent jurisdictional error or illegality.

Polypropylene leno bags made by weaving polypropylene strips from plastic granules were treated as plastic goods under Chapter Heading 3923 29 90, not textile goods under Chapter Heading 6305 33 00. The classification was supported by the product's composition, the manufacturing process, and the assessee's own earlier declaration of the same goods under the plastic heading before GST, together with prior duty drawback treatment. The Court also noted that writ interference with the appellate advance ruling was not justified because no jurisdictional error, breach of natural justice, or patent illegality was shown. The challenge to reclassification therefore failed and no writ relief was granted.

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Issues: Whether polypropylene leno bags manufactured from polypropylene strips were classifiable under Chapter Heading 3923 29 90 as plastic goods or under Chapter Heading 6305 33 00 as textile goods, and whether interference was warranted with the appellate advance ruling rejecting the assessee's claimed reclassification.

Analysis: The goods were found to be manufactured from polypropylene, which is a plastic, by weaving polypropylene strips made from plastic granules. The assessee had itself declared the same product under Chapter Heading 3923 29 90 before the GST regime and had enjoyed duty drawback, but sought a different classification after the introduction of GST to secure a lower rate. The Court accepted the reasoning that the product remained unchanged in composition and manufacturing process, that the tariff position supported classification as a plastic article, and that the writ court could not enlarge its supervisory jurisdiction to permit a reclassification in the absence of jurisdictional error, natural justice violation, or patent illegality in the impugned order.

Conclusion: The challenge to the classification decision failed. The product was held to remain classifiable under Chapter Heading 3923 29 90, and no writ relief was granted.

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