Chapter headings of 39232100

This query is : Resolved 

03 September 2016 Dear sir,

(1) I want to ask is PP bags falls under chapter heading 39232100? or not.

(2) As per notification no. 12/2015-CE dated 01.03.2015, following changes happen:

Sl.No. Tariff Heading Description of product Rate of duty
“148B 3923 21 00 Sacks and bags, other than for industrial use 15%
148C 3923 21 00 All goods, other than goods mentioned at Sl. No. 148B above 12.5% –
148D 3923 29 All goods 12.5%
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Sir, I want to ask want is the meaning of other than industrial use here, if industry supply pp bags to Traders, consignment agents , then its falls other than industrial use??

17 September 2016 The tariff heading will be same but duty of excise will be applicable 15% under sl. No. 148B.



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