AAR : Polypropylene Mats classifiable under heading 4601; Relies on Supreme Industries CESTAT ruling

Maharashtra AAR holds that Polypropylene Mats (PP mat)/ Plastic Satranj is classifiable under heading 4601 (sub heading 4601 99) of First Schedule of the Indian Customs Tariff Act, 1975; Accepts applicant’s contention that plastic tubes of diameter of 1.5 mm used for manufacture of PP mat would be covered within the expression ‘Plaiting materials including strips and the likes of plastics’ as per Chapter Note 1 of Chapter 46 and the terms of heading 4601 that covers ‘...