AAR : Polypropylene Leno Bags (PP Leno Bags) classifiable under GST Tariff Heading ‘3923 29 90’, not Chapter 63

Odisha AAR holds that Polypropylene Leno Bags (PP Leno Bags) are classified under GST Tariff Heading ‘3923 29 90’ as they are manufactured using polypropylene strips, Linear Low Density Polyethylene (LLDPE) and Plastic Master Batch, all of which are variety of plastics, classified under Chapter 39; Clarifies that chapter 63 of the Tariffs Act which relates to sacks and bags of a kind, used for packing of goods, made from man-made textile materials does not apply to the ap...