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TMI Blog2019 (4) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... lp of polyester or cotton yarn as weft materials. Therefore the woven plastic materials like plastic mat or mattings will not come under the classification in Chapter 39. The plastic tubes of diameter of 1.5 mm used for the manufacture of plastic mat / mattings (Satranj) would be covered within the term mono-filament and strips and the like of plastics as described in Chapter 46. Therefore mats / mattings made by weaving or binding parallel stands of plaiting materials, twine, cord etc. will be covered under Chapter 46. The Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 was amended by Notification No. 27/2017 Central Tax (Rate) dated 22.092017 inserting a new Entry under 1st Schedule vide Sl. No. 198A which read as grass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rate) dated 28.05.2017 and S.R.O.No. 360/2017 dtd.30-06-2017. - AAR No. KER/28/2019 - - - Dated:- 1-3-2019 - SHRI ANILKUMAR, IRS AND B.S. THYAGARAJABABU, B.SC. LL.M MEMBER Authorized Representative: Adv. Abdul Khan Azad The applicant is doing business on polypropylene mat commonly known as Plastic Mat, Plastic mats are manufactured by plaiting together the mono-filament and strips. According to him, the commodity is coming under the classification of HSN code 460101. However, being a plastic product, certain doubts are raised by tax officials regarding the classification of commodity under HSN 3902 10. Therefore the applicant seeks advance rulings on me following issues: 1. The Circular in F.No.93/24/B7-CX. 3 dated 16-06-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials in a state or form suitable for plaiting, inter-lacing or similar processes; it includes straw, osier or willow, bamboos, rattans, lushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, mono-filament and strip and the of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens, human hair, horsehair, textile roving or yarns or mono-filament and strips and the like of Chapter 54. ne polypropylene mat commonly called Satranji is manufactured by using mono-filament and strip and the like of plastics. The item classified under Chapter 39 of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mat to be manufactured. These cut tubes are further used on weaving loom machines to produce Satranji with the help of polyester or cotton yarn as weft materials. Therefore the woven plastic materials like plastic mat or mattings will not come under the classification in Chapter 39. The plastic tubes of diameter of 1.5 mm used for the manufacture of plastic mat / mattings (Satranj) would be covered within the term mono-filament and strips and the like of plastics as described in Chapter 46. Therefore mats / mattings made by weaving or binding parallel stands of plaiting materials, twine, cord etc. will be covered under Chapter 46. As per the Circular No.4/2018-Customs dated 24.01.2018 under F.No.609/12/2018-DBK issued by the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en, in sheet form, whether or not being finished articles (for example, mats, mattings, screens) of vegetables materials such as of bamboo, of rattan, of other vegetable materials covered under HSN 4601 and Basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah covered under HSN 4602 and were taxable @ 6% SGST till 25-01-2018. The Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 was amended by Notification No. 27/2017 Central Tax (Rate) dated 22.092017 inserting a new Entry under 1 st Schedule vide Sl. No. 198A which read as grass, leaf or reed or fibre products, including mats, pouches, wallets covered under HSN No.4601 or 4602. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 dated 10-08-2018 of SGST w.e.f. 25-01-2018. In view of the observations stated above, the following rulings are issued: 1. Chapter 46 of Schedule 1 of the Tariff, the in Circular in F.No.93/24/87-CX. 3 dtd 16-06- 1987 issued by the Ministry of finance, Circular issued by the CBIC in No.4/2018-Customs, F.No.609/12/2018-DBK dated 24-01-2018 and Judgment in Supreme Industries Vs. CCE = 2004 (5) TMI 378 - CESTAT, NEW DELHI stated frat the HSN code for Polypropylene mats is 4601. But the tax officials are not accepting this. What is the correct HSN code for Polypropylene Mats? Plastic mats manufactured by using mono-filament strips and the like of plastics come under the Chapter 46 of Customs Tariff Act, 1975. 2. The tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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