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TMI Blog2019 (5) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 224 of Schedule-I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 and Serial No. 224 of Schedule-I of Notification No 1125-FT dated 28/06/2017 under WBGST Act, 2017. In the instant case the polypropylene non-woven bags are manufactured from the non-woven polypropylene fabrics. Hence, the WBAAR erred in holding that PP Non-woven Bags , specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29. The decision of Advance Ruling is modified - application allowed in part. - Appeal Case No. 02 /WBAAAR/Appeal/2019 - - - Dated:- 13-5-2019 - MR. A.P.S SURI, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri Ravi Raghavan, Advocate, Sri Rahul Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer to set aside the impugned Advance Ruling passed by the WBAAR or pass any such further or other order (s) as may be deemed fit and proper in facts and circumstances of the case, on the following grounds: I) The polypropylene non-woven bags are manufactured from the non-woven polypropylene fabrics classified under heading 5603, are classifiable under heading 6305 39 00. II) As per Note I of Chapter 63, Sub-Chapter I of Chapter 63 of the First Schedule to the Customs Tariff Act applies only to made-up articles of any textile fabrics. Chapter Heading 6305 is covered under sub-Chapter I of 63. Sub-Chapter I of 63 read as other made up textile articles. III) In the instant case, non-woven bag is produced in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Haryana [1983 (13) ELT 1607 (SC)] = 1978 (9) TMI 72 - SUPREME COURT where it has discussed the scope of the term textile to cover a wide range of variety of artificial fabrics and not fabrics made of cotton, wool and silk. It was also held by the Hon ble Apex Court that in view of the rapid development of technology of making fabric, weaving would include any process of binding of fabrics. VII) The polypropylene non-woven fabrics cannot be classified under Chapter 39 of the First Schedule to Customs Tariff as it is understood that plastics are those articles which are formed by putting external influences by moulding like Casting, extruding, rolling so as to give them a definite shape. However, polypropylene non-woven f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying upon the ruling in the case of Raj Pack Well = 1989 (9) TMI 120 - MADHYA PRADESH HIGH COURT wherein the Hon ble Madhya Pradesh High Court was dealing with the issue of classification of HDPE woven sacks. The Appellant claimed that though polypropylene is essentially in a form of plastic, however, once it passes various processes and becomes a polypropylene fabric, it becomes a textile product, classifiable under Tariff heading 5603. Thereafter, any further process thereon to manufacture bag would take it to the Tariff heading 6305. 5. During the course of the hearing the Appellant reiterated the points as stated in Grounds in Appeal. 6. None appeared on behalf of the Respondent and no written submission has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall be applied for the interpretation and classification of goods. Applying this Rule, the Description of Chapter Heading 6305 is as follows : Sacks and bags, of a kind used for the packing of goods and more specifically, 6305 33 00, states as follows : Of man-made textile materials : Other, of polyethylene or polypropylene strip or the like Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WBAAR has pronounced its ruling mainly based on the Advance Ruling Order No. CT/5492/18-C-3 dated 29.05.2018 = 2018 (6) TMI 560 - AUTHORITY FOR ADVANCE RULINGS, KERALA issued by the Kerala Authority of Advance Ruling on M/s. JJ Fabrics, Ernakulam. In the said case, the primary raw materials for polypropylene sheets are polypropylene granules which are further used for manufacture of Polypropylene non-woven bags. In the instant case the polypropylene non-woven bags are manufactured from the non-woven polypropylene fabrics. Hence, the WBAAR erred in holding that PP Non-woven Bags , specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29. 14. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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