https://www.taxtmi.com/caselaws?id=401476 PP spun bonded nonwoven fabric made from polypropylene granules is classifiable under Heading 5603 as a nonwoven of man-made filaments. Finished articles made from that fabric are classified by their own character and use: nonwoven fabric bags under Heading 6305 as packing sacks or bags, disposable surgical masks and shoe covers under Heading 6307 as other made-up articles, disposable surgical gowns under Heading 6210, and surgical caps under Tariff Item 6505 90. The ruling also states that classification does not change merely because the nonwoven fabric is manufactured in the same unit; the relevant tariff entry depends on the final product, not the location of intermediate manufacture. en-us Tue, 20 Oct 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401476 PP spun bonded nonwoven fabric made from polypropylene granules is classifiable under Heading 5603 as a nonwoven of man-made filaments. Finished articles made from that fabric are classified by their own character and use: nonwoven fabric bags under Heading 6305 as packing sacks or bags, disposable surgical masks and shoe covers under Heading 6307 as other made-up articles, disposable surgical gowns under Heading 6210, and surgical caps under Tariff Item 6505 90. The ruling also states that classification does not change merely because the nonwoven fabric is manufactured in the same unit; the relevant tariff entry depends on the final product, not the location of intermediate manufacture. Case-Laws GST Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401476