AAAR : Modifies AAR, Polypropylene (PP) bags manufactured from non-woven fabric classifiable under HSN 6305

West Bengal AAAR modifies AAR order, holds that “PP Non-woven bags” manufactured from non-woven polypropylene fabrics (classified under heading 5603) falls under HSN 6305 33 00; Distinguishes Kerala AAR ruling in case of JJ Fabrics while stating that WB AAR erred in holding that said goods made from PP fabric are plastic goods, classifiable under sub-heading 3923 29; Notes that, these bags are used by industrial units, retail outlets and textile shops for packing their go...