https://www.taxtmi.com/caselaws?id=312231 Flexible Intermediate Bulk Containers are classified under Chapter Heading 6305 as sacks and bags used for packing goods, not under Chapter Heading 3923 as articles of plastics. The tariff analysis relies on the specific wording of Chapter 6305, the HSN Explanatory Notes excluding FIBC from Chapter 39, Board Circular No. 42/2011-Cus., and the DGFT clarification. The goods were also treated as man-made textile-based technical textiles rather than merely plastic articles. The stated classification principle is that a specific entry covering FIBC prevails over the competing general plastics entry, and the assessee's classification was upheld. en-us Wed, 21 Jun 2023 00:00:00 +0530 Wed, 07 Feb 2024 17:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312231 Flexible Intermediate Bulk Containers are classified under Chapter Heading 6305 as sacks and bags used for packing goods, not under Chapter Heading 3923 as articles of plastics. The tariff analysis relies on the specific wording of Chapter 6305, the HSN Explanatory Notes excluding FIBC from Chapter 39, Board Circular No. 42/2011-Cus., and the DGFT clarification. The goods were also treated as man-made textile-based technical textiles rather than merely plastic articles. The stated classification principle is that a specific entry covering FIBC prevails over the competing general plastics entry, and the assessee's classification was upheld. Case-Laws Central Excise Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312231