(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% - 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??