Debate Over Polypropylene Leno Bags Classification Under Chapter Heading 63053300; Circular No. 80/54/2018-GST Challenged.

Classification of goods - Polypropylene Leno Bags by weaving polypropylene strips (tapes) - to be classified under Chapter Heading 63053300 or not. - Constitutional Validity of impugned circular no. 80/54/2018-GST - the product in question manufactured by the petitioner is made from plastic granules and cannot be treated as textile articles - HC .....

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