Classification of Goods — In the instant case, appellant had originally sought ruling on the Classification and applicable rate of tax in respect of the bags manufactured and supplied by them from the raw materials, Polypropylene and 100% cotton fabrics. The original authority has ruled that the bags made of polypropylene are classifiable under CTH 42022210 and that made of Cotton are classifiable under CTH 42022220. The Appellant, in the present appeal contesting the ruling in respect of ‘Bags made of Cotton’.

Held that—the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/ shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff and not under Chapter 63.

The ruling of the Original Authority is upheld and the appeal is dismissed.—Senthilkumar Thilagavathy (M/S. Jvs Tex), In Re… [2019] 10 TAXLOK.COM 100 (AAAR-Tamil Nadu)