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TMI Blog2018 (10) TMI 1872X X X X Extracts X X X X X X X X Extracts X X X X ..... designed to be filled with soil and is installed in the construction of marine and hydraulic structures. The geo bag or Non-woven Geo-textile bag is a geo-synthetic product that is made out of polyester or polypropylene and is used for the protection of hydraulic structures and river banks from severe erosion and scouring. 2. The geo bag structures are widely chosen because; * World wide it has been seen that erosion protection work using Geo bags requires less installation and maintenance cost light weight equipment, less space for construction works, transportation cost, less energy requirement. * The construction materials like sand of geo bag are locally available and cost-effective compared to using boulders. * The manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NCE RULING ORDER NO. CT/5492/18-C3 MAY 29, 2018 = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA, where it held that carry bags of Polypropylene non-woven fabrics is classified under entry 224 of schedule 1 of the Notification No. 01/2017 Central Excise (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @5% (SGST-2.5%, CGST-2.5%) - The referred also given to the clarification order C3/17556/09 dated 29.09.2009, wherein it was clarified that packing bags, and carry bags made out of non-woven fabrics of polypropylene is covered by the HSN code 6305.33.00 of the Customs Tariff Act. 6. On perusal of the tariff of various statutes, the product "Man-made textile materials Non-Woven Geo Textile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISCUSSIONS AND FINDINGS OF THE AUTHORITY 9. We have carefully gone through the facts and records of the case. CHAPTER 63 of the first schedule to the Customs Tariff Act, 1975, covers "Other made up textile articles; sets; worn clothing and worn textile articles; rags" and heading 6305 provides for SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS. Further, subheading 6305 33 00 covers sacks and bags of polyethylene or polypropylene or the like. 10. Sr. No. 224 of schedule I of Notification No. 01/2017-CentraI Tax (Rate) dt.28.06.2017, provides for CGST @2.5%, on goods of chapter 63 provided the said goods are of value not exceeding Rs. 1000/- per piece. Whereas, S.No.171 of Schedule II of Notification No.01/2017-CentraI Tax (Rate) d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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