TaxTMI 
TaxTMI 
2019 (1) TMI 487
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (e) of section 97(2) of the GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Polypropylene Non-Woven Bags which are mainly used by big industrial units, retail outlets and textile shops for packing of different goods and have been granted registration by the Office of the Textile Commissioner of Textilebased products. The Applicant is of the opinion that PP Non-woven bags manufactured is classifiable under Tariff Head 6305 90 00....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng Bags, textile bags and carry bags made out of non woven fabrics of polypropylene is covered under HSN 6305.33.00 and the mentioned HSN Code appears under Entry 174(7)(1) of List A of the Third Schedule to the KVAT Act, 2003. 4. The Applicant has not submitted any details of the product manufactured in terms of the raw materials/inputs used, the manufacturing process or the end use of the manufactured product, but has simply referred to various judgements. However, from a careful reading of the Article submitted, it may be inferred that the raw materials are PP granules which are bonded to form a sheet before stitching them into bags. Nowhere has the Applicant listed the raw materials used for manufacturing, as well as the manufactu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sions made before the authority, its relevance to the Applicant's question appears doubtful. 6. By the Applicant's own admission, the product being manufactured on which Ruling has been sought is the same as that mentioned in Advance Ruling Order No CT/5492/18-C3 dated 29.05.2018 = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA issued by the Kerala Authority of Advance Ruling on M/s J J Fabrics, Ernakulaum (hereinafter referred to as "JJ Fabrics"). JJ Fabrics had submitted that the primary raw materials for polypropylene sheets are polypropylene granules, colour master batches and filter content (calcium carbonate). These raw materials are sucked through vacuum, heated, passed through extruder and melted. The material thus o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The bags made by the Applicant are non-woven and are manufactured from polypropylene sheets, not from Polypropylene Strips. "Strip" in the English language, in the absence of any meaning particular to GST, is ordinarily defined as a long, narrow piece of cloth, paper, plastic, or some other material and a strip of linen is synonymous to narrow piece, bit, band, belt, ribbon, sash, stripe, bar, swathe, slip, fillet, shred. The sample bag as submitted by the Applicant during Hearing is a sheet of fabric cut to appropriate size and stitched at the sides and at the top to fashion a bag, it is evident, from the sample bag submitted by the Applicant during Hearing that the bags manufactured are not from "strips". Tariff item 6305 33 00, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f propylene, commonly known as plastic. In such case the above judgment is squarely applicable. 9. It is pertinent to note here that the IOSR Journal of Polymer and Textile Engineering (IOSRJPTE), Volume 3, Issue 5 (Sep-Oct, 2016), PP 08-14 [www.iosrjournals.org] explains that Polypropylene (PP) is the homo-polymer that is widely used for the production of non woven fabric. Polypropylene sheets are stitched into bags. Note 1 to Chapter 39 of the GST Tariff clarifies that throughout the nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 (Primary forms of Polypropylene is classified under HSN 3902) which are or have been capable, either at the moment of polymerisation or at some subsequent sta....