The Himachal Pradesh Authority of Advance Ruling (AAR) ruled that there is no change in the classification of Non-woven fabric even if manufactured in the same unit.
The applicant M/s Shivalika Enterprises has submitted that the primary raw materials for non woven fabrics are polypropylene granules, color masterbatches 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 a continuous single filament which is called polypropylene filament. The filaments are lapped on each other on a lapper and then subjected to thermal bonding to form the polypropylene spun-bonded nonwoven fabric.
The applicant sought the advance ruling on the classification of Non Woven Fabric, which is made using PP granules; Classification of products made of Non Woven Fabric like Non Woven Fabric bag, 3 ply mask, surgical cap, gown, shoe cover.
The applicant has further sought the ruling that there will be any change in classification of products mentioned in Non Woven Fabric if product mentioned in point 1 is also manufactured in the same unit.
The AAR consisting of Abhay Gupta and Rakesh Sharma ruled that 5603 classification of Non-Woven Fabric made using PP granules.
The Authority further stated that the classification on woven Fabric Bag is 6305, 3 ply mask is 6307; Surgical Cap is 6505, Surgical Gown is 6210 and Surgical Shoe Cover is 6307.
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