TaxTMI 
TaxTMI 
2019 (5) TMI 1398
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.... 1. This Appeal has been filed by M/s. U.S. Polytech (hereinafter referred to as "the Appellant") on 13.02.2019 against Advance Ruling No. 31/WBAAR/2018-19 dated 08.01.2019 = 2019 (1) TMI 487 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of M/s. U.S. Polytech. 2. The Appellant, a manufacturer of Polypropylene Non-woven Bags seeks a Ruling on Classification of and Rate of Tax applicable on the above goods under the Central Goods and Services Tax Act, 2017/ the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to collectively as "the GST Act"). 3. The WBAAR pronounced that 'PP Non-woven Bags', specifically mad....
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..... Therefore, in view of Section Note 7 of Section XI of Customs Tariff, the non-woven fabric bags are made up of textile articles. IV) Citing the case of T.P.I. India Ltd Vs. Commissioner of Central Excise it has been held by the Hon'ble Tribunal that bags being assembled by cutting, gumming and stitching, to be regarded as satisfying the definition of 'made up' given in Section 5(e) to Section XI of erstwhile Central Excise Tariff, 1985 in force during the 1994-95, which is para-materia to Section Note 7(f) to Section Xl of the Customs Tariff Act. V) Chapter Note 2(a) of Chapter 63 states that sub-Chapter I does not cover goods of Chapters 56 to 62. However, Chapter Note 2(a) of Chapter does not exclude goods manufactured....
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.... expression is not given, it must be understood in its popular or common sense viz. in the sense how that expression is used everyday by those who use or deal with those goods. IX) The Appellant mentioned the judgment of Advance Ruling authority Tamilnadu in the case of Kanniwadi Nagarajan Sharmila (Order No 12/AAR/2018 dated 27.09.2018) = 2018 (10) TMI 1051 - AUTHORITY FOR ADVANCE RULING, TAMILNADU and Advance Ruling authority, Kerala in the case of M/s. J.J. Fabrics, Ernakulam (Order No. CT/5492/18-C3 dated 29.05.2018) = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA wherein it has been held that carry bags made of polypropylene non-woven fabrics are classifiable under heading 6305 and chargeable to GST. X) The....
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....ne. The un-wound fabrics are folded according of the required size and type of the bag. After folding, the sides of the fabric are sealed through ultrasonic radiation to make a bag. After sealing, the bag is cut according to the required size and customized shapes like D-cut, Loop Handle or T-Short. Finally, the Appellant prints designs and logos on the bags which are done manually. In some cases, printing is done prior to the bag making process. 9. These bags are used by industrial units, retail outlets and textile shops for packing their goods and they have been granted registration by the Office of the Textile Commissioner for manufacturing textile based products. 10. It is seen from the sample suppliers' invoices provided that the....
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....- Of other textile materials 12. From the above discussion and findings, we hold that the "P P Non-woven bags" manufactured by the Applicant from 'Non-woven fabric' under HSN 5603 falls under HSN 6305 33 00 and the applicable rate for the bags of value not exceeding Rs. 1000/ per piece is taxable at the rate of 5% under Serial No. 224 of Schedule-I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and Serial No. 224 of Schedule-I of Notification No 1125-FT dated 28/06/2017 under WBGST Act, 2017. 13. The WBAAR has pronounced its ruling mainly based on the Advance Ruling Order No. CT/5492/18-C-3 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....