TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 663
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....te (hereinafter referred to as "the Appellant") on 08.08.2018 against Advance Ruling No. 09/WBAAR/2018-19 dated 06.07.2018 = 2018 (7) TMI 391 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. Mega Flex Plastics Ltd. 2. M/s. Mega Flex Plastics Ltd., holding GSTIN No. 19AADCM7598R1Z8, a manufacturer of Polypropylene Leno Bags (PP Leno Bags) having its factory at Polypark, Plot-PPD3, Village-Sandhipur, P.O.-Joynagar, Horwah-711302, in West Bengal (hereinafter referred to as "the Respondent"), sought an Advance Ruling on the classification of PP Leno Bags under the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred ....
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.... not legally tenable; iii) Though Advance Licence issued by the DGFT, Kolkata on 23.06.2017 (valid for 18 months) classifying the said product under Chapter 39, the assessee without citing any reason to the department or seeking any amendment to DGFT, cleared the product in the domestic market under Tariff Heading 6305 33 00 instead of 3923 29 90. The suo motu change of Tariff Heading is clearly illegal and in violation of the Advance Licence Scheme. Now as the rate of tax has changed for the two Chapter Sub-Headings, the Respondent applied for Advance Ruling while the Chapter Sub-Heading of Advance Licence issued by DGFT is still in force. 5. During the course of the hearing the Appellant reiterated the points as stated in Grounds in A....
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....overing Chapters 50 to 63 does not include, "monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (Chapter 46). (iv) Note I(h) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include. "Woven, knitted or crocheted fabrics, felt or nonwovens. impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39" (v) IS 16187:2014 issued by the Bureau of Indian Standards specifies that, PP Leno Woven sacks for packaging and storage of ....
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....is a variety of plastic and it is a fact that the Respondent declared the Polypropylene Leno Bags voluntarily under Tariff Heading 3923 29 90 and enjoyed the duty drawback. No cogent reason could be offered by the Respondent as to why and how the Tariff Heading is now sought to be changed from 3923 29 90 to 6305 33 00. 10. Hon'ble Madhya Pradesh High Court while dealing with the classification of woven sacks made of HDPE tapes and fabrics in the matter of Raj Pack Well Ltd. vs Union of India [1993 (41) ECC 285; 1993; ECR 351 MP; [1990 (50) ELT 201 MP] = 1989 (9) TMI 120 - HIGH COURT OF MADHYA PRADESH AT INDORE, has rendered the following judgment: - "......the process of the manufacture of the HDPE tapes, the earlier judgments of the ....