https://www.taxtmi.com/caselaws?id=375206 Polypropylene leno bags woven from polypropylene strips were classified under Heading 392390 rather than Heading 6305 because tariff classification turned on the wording of the entries, section notes and chapter notes; the goods remained plastic articles, not textile articles. Prior classification practice, BIS standards, technical textile registration and estoppel could not override the tariff scheme or justify Chapter 63 classification. The advance ruling was modified accordingly, and the goods were held to fall under Heading 392390. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375206 Polypropylene leno bags woven from polypropylene strips were classified under Heading 392390 rather than Heading 6305 because tariff classification turned on the wording of the entries, section notes and chapter notes; the goods remained plastic articles, not textile articles. Prior classification practice, BIS standards, technical textile registration and estoppel could not override the tariff scheme or justify Chapter 63 classification. The advance ruling was modified accordingly, and the goods were held to fall under Heading 392390. Case-Laws GST Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375206