https://www.taxtmi.com/caselaws?id=370320 Polypropylene Leno bags woven from polypropylene strips were held classifiable under Tariff Heading 3923 29 90, not under Tariff Heading 6305 33 00. The classification turned on the tariff schedule and the relevant Section and Chapter Notes, which treated the goods as plastic articles and excluded them from the textile heading. The prior declaration of the same goods under Heading 3923 29 90 and the grant of duty drawback on that basis were material factors, and the absence of a convincing explanation for changing the classification supported that treatment. The earlier view on woven sacks made from plastic strips was followed. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370320 Polypropylene Leno bags woven from polypropylene strips were held classifiable under Tariff Heading 3923 29 90, not under Tariff Heading 6305 33 00. The classification turned on the tariff schedule and the relevant Section and Chapter Notes, which treated the goods as plastic articles and excluded them from the textile heading. The prior declaration of the same goods under Heading 3923 29 90 and the grant of duty drawback on that basis were material factors, and the absence of a convincing explanation for changing the classification supported that treatment. The earlier view on woven sacks made from plastic strips was followed. Case-Laws GST Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370320