AAR : Classifies polypropylene mats under Chapter 46, taxable at 5% post Jan 25, 2018

Kerala AAR holds that polypropylene mats (plastic mats, commonly known as ‘satranji’) manufactured by plaiting together polypropylene mono-filament strips and the like of plastics fall under Chapter 46 of Customs Tariff Act, 1975; Elucidates the process of manufacture of plastic mat (satranji) where polypropylene is converted into tube form by applying heat and air on an extruder machine which are then cut into a specific size and used on weaving machines; Relies on ...