Mr. Pradeep,
Thanks for your reply.
I am of the opinion, that in areca plates manufacturing industry, we are colloquially using the word "Areca leaf plates" in discussion or in invoices but actually they are not leaves. They are sheaths. So i guess , hereafter we have to alter the term and use it correctly as "Areca Sheath Plates". I also feel , it should be taxed at "0%" under the HSN code - 06049900.
Further i feel HSN code 14049090 cannot be used as we are not using leaf or leaves and
Since i am not aware of the term "vistarakulu" and when i googled it, i came up with the above findings.
Patravali or Pattal or Vistaraku or Vistar or Khali is an Indian eating plate or trencher made with broad dried leaves. It is mainly made from Sal or Banyan tree leaves, in circular shape, by stitching 6 to 8 sal leaves with tiny wooden sticks.
[1] It is popular during traditional meals, festivals and in temples.
[2] It is a cottage industry in India where women work on weaving them at home in spare time.
Regards,
Aravind.K