AAR : ‘Polypropylene Mat’ classifiable under CTH 4601, taxable at 18% upto January 2018

Tamil Nadu AAR classifies Polypropylene Mat plaited using polypropylene straw under CTH 46019900; Notes the process of manufacture of Polypropylene Mat where the Polypropylene pellets are converted into hollow tubes (straw) formed by application of heat and air on extruder machine, then cut according to size of mats and woven/bound together in sheet form by placing them parallel  with each other; Rejects Revenue’s classification under HSN code 3902, while observin...