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TMI Blog2020 (6) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... LAMINATED FABRIC---PRINTING/CUTTING/STITCHING - WEBBING -- JUMBO BAGS - QUALITY CONTROL--DISPATCH 2. They submitted that Woven Sacks (bags) were made of Fabric which are Laminated for extra strength and protection and that this was a technical textile; that Tariff Chapter 6305 contains Sacks and bags, of a kind used for the packing of goods'. 3. They further mentioned the Dictionary meaning of sacks- A large bag made of a strong material such as hessian, thick paper, or plastic, used for storing and carrying goods. Polymers-A substance which has a molecular structure built up chiefly or completely from a large number of similar units bonded together, eg many synthetic organic materials used as plastics and resins. Polypropylene-A syn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propylene strip and to allow them to apply Chapter 6305 3300 in case of their goods. PERSONAL HEARING : 6. Personal hearing was scheduled on 7.6.2018 and 14.6.2018 .On 14.6.2018, Mr. K.J.Gandhi appeared on behalf of the applicant and application was admitted for Final hearing. On 12.9.2018, Mr. Gandhi appeared for personal hearing and he submitted that they wanted to submit further submissions. However no one appeared on 5.3.2020. DISCUSSION AND FINDINGS: 7. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. The issue involved in this case pertains to classification of the product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST. Non-laminated woven bags would be classified as per their constituting materials. 9. We find that the issue has also been decided by Authority for Advance Ruling under GST, Madhya Pradesh in the case of Nagrani Warehousing P Ltd 2019 (20) GSTL 799 (AAR GST) vide Order No. 21/2018 dated 14.12.2018 in Case No. 22/2018 = 2019 (1) TMI 420 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH wherein it was ruled that the goods in question viz PP Woven Bags/Sacks shall be classifiable under Chapter 39 of the GST Tariff and not under Chapter 63. In the above ruling, the Authority for Advance Ruling under GST Madhya Pradesh relied on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles of plastic. The circular of the Central Board of Direct Taxes dated 20.1.1985 also clearly says that the Board has decided that so long as the finished articles of plastic is made out of plastic material falling under Tariff NO.15A (i), even if at the intermediate stage articles classifiable under Item No.15A (ii) if any tariff item emerges, the said product would be considered to have been produced out of plastic material falling under Tariff Item No.15A (i) and, therefore, the HDPE woven sacks should be considered as articles of plastic," Having so discussed the and defined the word 'Man Made Fibre' and 'Textile' for the purpose of arriving at the appropriate classification of HDPE Woven Bags/Sacks, the Hon'ble High Court has opin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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