9911796707
TMI Blog2018 (9) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... idered, namely, the width of the tape used in the weaving and whether or not there is a layer/lining in these bags. The specifications of the PP Leno Bags being manufactured by the Applicant, therefore, become an important feature for determining their classification for the purpose of GST - IS 16187:2014 issued by the Bureau of Indian Standards specifies that, PP Leno Woven sacks for packaging and storage of fruits and vegetables should have range of width from 2.0 to 2.5 mm. Since, the Ruling sought for is specifically for PP Leno Bags used for packing agricultural produce such as potato and onions, the BIS for fruits and vegetables is considered solely. Ruling:- ‘Leno Bags’, made by the Applicant and declared by them to be made from wove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Colour Master Batch - 2%. The raw materials, namely, PP, calcium and Colour Master Batch, along with Additives, are fed into the Extrusion Tape line and the extruding film is slit and stretched to form strips (tapes). The strips or tapes are then, winded on bobbins which are fed into Weaving Looms from which Woven Leno Fabric is obtained. The Rolls of the Woven Leno Fabric so obtained are then cut into the desired lengths and stitched to form the bags. The Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the "the said Tariff Act"). 3. There is no specific Tariff Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (chapter 46)" The Applicant also refers to Note 1 (h) to Section XI of the Tariff Act which states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, "Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39" 6. In the light of the above Section and Chapter Notes, the Applicant interprets that, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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