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TMI Blog2018 (12) TMI 1749X X X X Extracts X X X X X X X X Extracts X X X X ..... Flour (Flour Bag), Food Grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act and (ii) what is the rate of GST on such non laminated bags manufactured by the applicant. The Applicant's understanding and its submission are as under;- 2.1 The Applicant inter-alia submitted that they are engaged in manufacturing of HDPE/PP woven bags of both laminated and non laminated variety. The Applicant supplies the bags to various industries like fertilizer, Cement, sugar, flour, food grain etc. The technical specifications for the bags vary from industry to industry, however, in all cases the width of HDPE/PP strips used for manufacturing does non exceed 5mm. 2.2 The manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its or fabrics or other basketware or wickerwork of such monofilament or strip (Ch-46)." 2.5.1 That note 1(h) to Section XI of the tariff Act, states that the section of 'Textile had textiles articles' covering chapters 50 to 63 does not include "woven, knitted crocheted fabrics, felt or non-wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39." The applicant also submits that concerned bags for manufactured from fabric woven from HDPE/PP Strips of width not exceeding 5mm, further, the woven fabric is neither impregnated, coated. or laminated in any manner therefore the above two section notes are not applicable to the concerned bags and hence cannot be excluded from Section XI and cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by them. 3.1 We have considered the submission made by the applicant in their application for advance ruling as well as submissions made by them during personal hearing. We have also taken note of the views/comments of the jurisdictional Assistant Commissioner, CGST sent vide letter C.No. 39/Hari Om/R-V/D-I/KNP/2018 dated 12.12.2018. We also considered the issue on which advance ruling is sought for by the applicant, relevant facts having bearing on the question/issue raised and the Applicant's understanding/interpretation of law in respect of the issue. We have also taken into account the order dated 20.05.2005, passed by Hon'ble CESTAT Mumbai in the case of TPI India Ltd. (supra). 3.2 Notwithstanding the aforementioned specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rip or the like (for example artificial straw) of an apparent width exceeding 5mm, of plasties (Chapter 39) or plaits or fabrics or other basket ware or wickerwork of such monofilament or strip (Ch-46)." Note 1(h) to Section XI, clearly excludes "woven, knitted, or crocheted fabrics,felt or nenwoven, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;" from the purview of the said section dealing with textile and textile articles. 3.4 Therefore, to classify the goods under question, both the explanatory notes, as well as the clarifications in the tariff, should be taken into consideration. 3.5 A combined reading of the aforementioned notes and Sections implies that if articles are manufactured fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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