https://www.taxtmi.com/caselaws?id=792022 Tariff classification of polypropylene leno bags depends on their composition, the dimensional requirements of the polypropylene strips used in weaving, Section XI and Note 1(g), and the trade understanding of the product. Goods made from plastic granules are not textile products merely by reason of their material, and synthetic textile treatment requires satisfaction of the relevant strip-width requirements. The record did not justify disturbing the concurrent factual findings that those requirements were not met, and the market understood the goods as plastic sacks. Prior voluntary declaration and duty drawback did not create estoppel against correct classification, so Chapter Heading 6305 33 00 was rejected. en-us Tue, 19 May 2026 00:00:00 +0530 Tue, 19 May 2026 17:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792022 Tariff classification of polypropylene leno bags depends on their composition, the dimensional requirements of the polypropylene strips used in weaving, Section XI and Note 1(g), and the trade understanding of the product. Goods made from plastic granules are not textile products merely by reason of their material, and synthetic textile treatment requires satisfaction of the relevant strip-width requirements. The record did not justify disturbing the concurrent factual findings that those requirements were not met, and the market understood the goods as plastic sacks. Prior voluntary declaration and duty drawback did not create estoppel against correct classification, so Chapter Heading 6305 33 00 was rejected. Case-Laws GST Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792022