https://www.taxtmi.com/caselaws?id=425353 The AAAR Gujarat held that non-woven bags manufactured from polypropylene granules are classifiable under Heading 3923 as plastic articles, not under Heading 6305 as textile bags. The Authority determined that polypropylene, being a plastic material capable of polymerization, cannot be construed as textile fabric. The decision relied on precedent establishing that materials made from polypropylene merit classification as plastic articles under Chapter 39, distinguishing cases involving cotton and woolen materials which qualify as textiles. The bags were therefore classified as plastic articles under HSN Heading 3923. en-us Tue, 12 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425353 The AAAR Gujarat held that non-woven bags manufactured from polypropylene granules are classifiable under Heading 3923 as plastic articles, not under Heading 6305 as textile bags. The Authority determined that polypropylene, being a plastic material capable of polymerization, cannot be construed as textile fabric. The decision relied on precedent establishing that materials made from polypropylene merit classification as plastic articles under Chapter 39, distinguishing cases involving cotton and woolen materials which qualify as textiles. The bags were therefore classified as plastic articles under HSN Heading 3923. Case-Laws GST Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425353