TMI Blog2018 (12) TMI 1749X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in any manner therefore cannot be excluded from the purview of Section XI and-appear to be more specifically classifiable under sub-heading 63053300 of Chapter 63. Thus, Non-Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5 mm, used for packing Sugar (Sugar bag), Flour (flour Bag), Food Grain (Grain Bag) and other similar bags are to be classified under Tariff Heading 6305 of the Customs Tariff Act - The Applicant is liable to pay GST is 5% on the subject goods. - ORDER NO. 20 - - - Dated:- 14-12-2018 - VIVEK KUMAR JAIN AND R.K. KHANDELWAL, MEMBER ORDER 1. M/s Hariom Enterprises, A-9/1, Udyog Kunj, Panki, Site V, Kanpur (hereinafter called the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps are bound on bobbins which are fed into circular weaving looms to obtain tubular woven fabric. The fabric is then cut and stitched to form Non leminated HDPE/PP Bags . Such Non laminated bags are used by the customers of applicant for packing of sugar, food grains and flour etc. 2.3 That chapter heading 6305 relates to sacks and bags, of a kind used for packing of goods. Further, sub-heading 63053300 relates to sacks and bags, of a kind used for packing of goods made from man-made textile materials if polyethylene or polyethylene strips or the like. Further, the applicant has already submitted specifications issued by BIS which confirms that width of HDPE/PP strips does not exceed 5mm with respect to concerned bags. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 of the tariff. 2.7 Further, sub heading explanatory notes, to sub heading 630532 specifically includes flexible intermediate bulk containers as textile article under tariff heading 63053200, therefore, concerned bags under question being manufactured form the identical raw material merit classification as textile article under tariff sub heading 63053300. 2.8 That the reliance may also be placed on classification opinion issued by World Customs Organization classifying the Tabular fabric made from strips of plastic of an apparent width not exceeding 5mm under sub-heading 540720. 2.9 That on the criteria as discussed above, their goods qualifies to be eligible for classification under tariff he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion before this forum is simply to determine the relevant HSN code under which the goods manufactured by the applicant for supply is classifiable. In the instant case the applicant is manufacturing HDPE/Woven bags of both laminated and non laminated variety as per their declaration. -However, the ruling is sought for, with respect to non laminated bags manufactured by the applicant from high density HDPE/PP strips, of width not exceeding 5mm. As per understanding of the applicant their product should be classified as a textile article and should fall specifically under the Tariff Head 63053300. 3.3 Textile and Textile articles are covered under Section XI of the Customs Tariff also adopted in GST for the purpose of specificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 5mm and the woven fabric is neither impregnated, coated, covered, or laminated in any manner, the same cannot be excluded from Section XI and chapter 63 falling under it. 3.6 The bags under question as explained by the applicant are manufactured from fabric woven from HDPE/PP strips of width not exceeding 5mm further, the woven fabric is neither impregnated, coated, covered, or laminated in any manner therefore cannot be excluded from the purview of Section XI and-appear to be more specifically classifiable under sub-heading 63053300 of Chapter 63. To support the above view, we place reliance upon Hon'ble Tribunal decision in the case of TPI India Ltd. (supra) In view of the above we are in acceptance of the interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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