https://www.taxtmi.com/caselaws?id=425352 The AAAR Gujarat classified polypropylene non-woven bags under Chapter Heading 3923 as plastic articles rather than under textile headings 5603 or 6305. The authority determined that since the bags are manufactured from polypropylene granules (a plastic material), they cannot be considered textiles despite being non-woven. The ruling distinguished the case from textile precedents, noting that polypropylene's plastic nature governs classification. The appellant's appeal was dismissed, confirming the bags' classification as plastic articles under the HSN/Customs Tariff Act. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425352 The AAAR Gujarat classified polypropylene non-woven bags under Chapter Heading 3923 as plastic articles rather than under textile headings 5603 or 6305. The authority determined that since the bags are manufactured from polypropylene granules (a plastic material), they cannot be considered textiles despite being non-woven. The ruling distinguished the case from textile precedents, noting that polypropylene's plastic nature governs classification. The appellant's appeal was dismissed, confirming the bags' classification as plastic articles under the HSN/Customs Tariff Act. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425352