Classification of goods—Polypropylene Leno Bags (or mesh bags)—In the instant application, applicant seeks a ruling on classification of Polypropylene Leno Bags (or mesh bags).

The Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975.
Held that—From the explanatory notes and clarification provided for determination of classification of goods it is seen that two main factors, apart from the raw materials, are to be considered, namely, the width of the tape used in the weaving and whether or not there is a layer/lining in these bags. The specifications of the PP Leno Bags being manufactured by the Applicant, therefore, become an important feature for determining their classification for the purpose of GST - IS 16187:2014 issued by the Bureau of Indian Standards specifies that, PP Leno Woven sacks for packaging and storage of fruits and vegetables should have range of width from 2.0 to 2.5 mm.

Since, the Ruling sought for is specifically for PP Leno Bags used for packing agricultural produce such as potato and onions, the BIS for fruits and vegetables is considered solely.

Ruling—‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300.[AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX, WEST BENGAL][2018] 3 TAXLOK.COM 89 (AAR-WB)