The Calcutta High Court upheld the order of the Appellate Authority for Advance Ruling (AAAR) Order and held that Polypropylene (PP) Leno Bags made from Plastic Granules cannot be treated as Textile Articles. The Petitioner,Mega Flex Plastics Ltd andAnr, is a manufacturer of Polypropylene Leno Bags by weaving polypropylene strips (tapes). Polypropylene is a variety…
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