2018 (6) TMI 560

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..../s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same. 2. The applicant has submitted that the primary raw materials for polypropylene sheets are polypropylene granules, color master batches and filter content (calcium carbonate). These raw materials are sucked through vacuum....

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.... report from Centre for Biopolymer Science & Technology wherein it is certified that non woven carry bags made by the applicant is a polypropylene product with filler content 42.29%. 5. The applicant further asserted that as per the clarification issued by the Commissioner of CGST and Central Excise, Madurai the said non-woven bags comes under HSN 6305 90 00 with 2.5% CGST & 2.5% SGST if sale v....

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.... made of polypropylene strip or the like is classified under Chapter 63 of the Act. The relevant portion is extracted below: 6305 SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS   - of man-made textile materials: 6305 33 00 - other, of polyethylene or polypropylene strip or the like 9. The above HSN code appears both in Schedule I and Schedule II of Notification N....