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TMI Blog2020 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of Section Note 7 of Section Xl of Custom Tariff, the non- woven fabric bags are made-up textile articles . The sacks and bags made up of textile material including those made of man-made textile material such as polypropylene strip or the like used for packing of goods would be covered under Chapter Heading 6305 - non-woven fabric bags will be classifiable under Tariff item 6305 33 00. The Disposable surgical cap resembles a shower cap with an elastic opening. The applicable subheading for the disposable surgical cap will be 6505 90 which provides for Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the HPGST Act and vice versa. 3. BRIEF FACTS OF THE CASE: 3.1 The applicant M/s Shivalika Enterprises has submitted that the primary raw materials for non woven fabrics are polypropylene granules, co lor master batches and filter compounds. These raw materials are sucked through vacuum, heated, passed through extruder and melted. The material thus obtained is filtered and passed through the spinning unit to obtain continuous single filament which is called polypropylene filament. The filament are lapped on each other on a lapper and then subjected to thermal bonding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as submissions made during personal hearing. 5.2 In the instant case fiber grade polypropylene granules are processed to form PP Spun bonded Non woven fabrics which is classified under Chapter Heading 5603 in First Schedule to the Custom Tariff Act, 1975 (hereinafter referred to as Custom Tariff ). The Chapter Heading 5603 reads as: 5603 NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED - Of man-made filaments 5.3 Chapter 63 of Customs Tariff inter-alia covers textile made up articles not covered elsewhere under Section XI of Custom Tariff. Chapter Heading 6305 is covered under Sub-Chapter I of Chapter 63. Sub-Chapter I of Chapter 63 reads as other made up textile articles . 5.4 At this juncture, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.5 In the instant case, non-woven bag is produced by processing non-woven fabric. The non-woven fabric is cut to size and stitched to give it a shape of the bag. Therefore, in view of Section Note 7 of Section Xl of Custom Tariff, the non- woven fabric bags are made-up textile articles . 5.6 Chapter Heading 6305 specifically covers sacks and bags, of a kind used for packing the goods:- 6305 SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS 630510 - Of jute or of other textile bast fibres of heading 5303 : 63051010 --- Jute bagging for raw cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of goods would be covered under Chapter Heading 6305. 5.7 It may further be noted that Chapter Note 2(a) of Chapter 63 states that Sub-Chapter 1 does not cover goods of Chapter 56 to 62. However, it does not exclude goods manufactured from raw material falling under Chapter 56 to 62. Therefore, non-woven fabric bags are not excluded from Chapter 63 by the virtue of the said Chapter Note. 5.8 In view of the above discussions, non-woven fabric bags will be classifiable under Tariff item 6305 33 00. 5.9 Chapter Heading 6210 covers Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907 . Further, Subheading 6210 10 includes fabrics of heading 5602 and 5603. The disposable gown made of Nonwoven fabric of Chapter 5603 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable accordingly. 6. In view of the discussions as detailed above, we rule as under:- RULING a) Question: Classification of Non Woven Fabric, which is made using PP granules. Answer : 5603. b) Question: Classification of products made of Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, surgical gown and surgical shoe cover. Answer : Non woven Fabric Bag = 6305 3 ply mask = 6307 Surgical Cap = 6505 Surgical Gown = 6210 Surgical Shoe Cover = 6307 c) Question: Will there be any change in classification of products mentioned in point 2 if product mentioned in point 1 is also manufactured in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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