TMI Blog2019 (1) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Polypropylene sheets are, therefore, plastic, bags made from Polypropylene sheets are to be classified as plastic goods under Chapter 39. Sub-heading 3923 29 covers articles of conveyance or packing of goods, namely sacks and bags, made of plastics other than pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent 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 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the the Tariff Act ). The Applicant submits his samples of PP non-woven bags. The Applicant also submits an article on Experimental Investigation of Properties of Polypropylene And Non-Woven Spun bond Fabric by Harsh Kansal published in the IOSR Journal of Polymer and Textile Engineering, Volume 3, Issue 5 (Sept-Oct 2016) to explain the different types and manufacturing processes of non- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 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 manufacturing process. The Applicant merely annexes and refers to various rulings and clarifications issued by various authorities and has stated that the Applicant is manufacturing a similar kind of product as is mentioned in the aforesaid Advance Ruling issued by AAR, Kerala dated 29.05.2018 = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA and seeks to clarify whether the Applicant can also apply the same rate as stated in the Advance Ruling. 5. The Applicant has referred to a registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 obtained is filtered and passed through the spinning unit to obtain continuous single filament which is called polypropylene filament. The filament are lapped on each other on a lapper and then subjected to thermal bonding to form the polypropylene sheet. JJ Fabric also submitted that the bags made out of these Polypropylene Sheets are used by industrial units, big retail outlets and textile shops for packing their commodities. In light of the submission in the Application that the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, therefore, will not be an appropriate classification for the bags manufactured by the Applicant. 8. In its order dated 26/10/2018, disposing Appeal Case No. 06/WBAAAR/Appeal/2018 dated 08/08/2018 = 2018 (11) TMI 663 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL , the West Bengal Appellate Authority for Advance Ruling (hereinafter the Appellate Authority) refers to the judgment in the case of Raj Pack Well Ltd [1993 (41) ECC 285 (Madhya Pradesh)] = 1989 (9) TMI 120 - HIGH COURT O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout 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 stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Polypropylene sheets are, therefore, plastic, and, applying the ratio of the judgment in the matter of Raj Pack Well Ltd (supra), bags made from Polypropylene sheets are to be classified as plastic goods under Chapter 39. Sub-heading 3923 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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