AAR : ‘Polypropylene Leno bag’ made from Polypropylene fabric classifiable under HSN 63053300

West Bengal AAR holds that ‘Polypropylene Leno bag’ made from Polypropylene fabric using strips or like of width not exceeding 5 mm used for packing of agricultural produce is classifiable under Tariff Sub Heading 63053300; States that  two main factors  needs to be considered i.e. width of tape used in weaving and whether there is a layer/lining in these bags, therefore specification of product becomes an important feature for determining classificati...