https://www.taxtmi.com/caselaws?id=433882 Polypropylene leno bags made by weaving polypropylene strips from plastic granules were treated as plastic goods under Chapter Heading 3923 29 90, not textile goods under Chapter Heading 6305 33 00. The classification was supported by the product's composition, the manufacturing process, and the assessee's own earlier declaration of the same goods under the plastic heading before GST, together with prior duty drawback treatment. The Court also noted that writ interference with the appellate advance ruling was not justified because no jurisdictional error, breach of natural justice, or patent illegality was shown. The challenge to reclassification therefore failed and no writ relief was granted. en-us Fri, 10 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433882 Polypropylene leno bags made by weaving polypropylene strips from plastic granules were treated as plastic goods under Chapter Heading 3923 29 90, not textile goods under Chapter Heading 6305 33 00. The classification was supported by the product's composition, the manufacturing process, and the assessee's own earlier declaration of the same goods under the plastic heading before GST, together with prior duty drawback treatment. The Court also noted that writ interference with the appellate advance ruling was not justified because no jurisdictional error, breach of natural justice, or patent illegality was shown. The challenge to reclassification therefore failed and no writ relief was granted. Case-Laws GST Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433882