AAR : Applies HC/AAAR ratio, upholds PP Woven Bags/sacks classification under chapter 39

Madhya Pradesh AAR holds that Polypropylene Leno Bags (PP Leno Bags) are classified under chapter 39 of GST Tariff and not under Chapter 63; Applies ratio of Madhya Pradesh HC in case of Raj Packwell Limited and West Bengal AAAR in case of Mega Flex Plastics; Notes that applicant has been manufacturing PP Strips of width less than 5 mm which is used for manufacture of Woven fabrics on knitting machine; Further observes that reliance placed by the appl...