RLJ WOVEN SACKS PVT. LTD.
The Applicant is a manufacturer of Polypropylene Leno Bags which are mainly used for packing of potato, onion, raw mango and other vegetables and citrus fruit in bulk.
The Applicant has sought Advance Ruling on "Classification of Polypropylene Leno Bags."
There is no specific Tariff Code for PP Leno Bags and/or Leno Bags.
Tariff Sub Heading 39232990 under the GST Tariff
covers articles for the conveyance or packing of goods, of plastics; stoppers,
lids, caps and other closures, of plastics, namely, sacks and bags (including
cones) made of plastics other than polymers of ethylene but not of poly (vinyl
chloride).
Tariff Sub Heading 63053300 under the GST Tariff covers sacks and bags, of a
kind used for packing of goods, made, not of jute or of other textile bast
fibres of Heading 5303, but of man-made textile materials which are not flexible
intermediate bulk containers but are of polyethylene or polypropylene strip or
the like.
Note 2(p) of Chapter 39 of the GST Tariff (Plastics and articles thereof) does not cover goods of Section XI (textiles and textile products). There is no other criterion stated to exclude goods from being included as Plastics and articles thereof vis-a-vis Chapter 63.
Further to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39.
CRUX: "PP Leno Bags‟, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300.