Circulars

80/54/2018-GST: Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP are classifiable as plastic bags under HS code 3923

753/69/03-Cx: Aluminium foil laminated on both sides with plastic film is classifiable under heading 7607 and not under heading 3920.

590/27/01-Cx: Printing Ink Medium is different from printing ink and is classifiable under sub-heading 3909 59.

461/27/99-Cx: Multi laminated foils which are laminated with plastics on both sides is classifiable under heading 3920.

381/14/98-Cx: Plastic casing/capping and fittings is classifiable under heading 3926.

35/96 Cus: Self adhesive embossed holograms are classifiable under sub-heading 3919 90. Embossed plastic holograms which are not self adhesive are classifiable under heading 4911.

54/12/91-Cx.1: HDPE strips and tapes of a width not exceeding 5mm would be classifiable under sub-heading 3920 32 and sacks made there from under sub-heading 3923 90.

47/90: Poly Vinyl Acetate Emulsion containing additives such as protective colloids, initiators, surfactant and buffers etc. is classifiable under heading 3905.

45/90 (PN): Plastic components for computer printer ribbon cassette are  classifiable under heading 3926.

25/90-Cx: Defective plastic sheets/defective plastic pouches arising in the course of manufacture of printed sheets of plastics and printed plastics pouches which are definitely not useable for the purpose for which they are meant are classifiable as waste, parings and scrap of plastics under heading 3915.

10/Rope/90-Cx: Polypropylene ropes obtained from fibrillating strips are classifiable under heading 5607 and not as 'article of plastic' under sub-heading 3926 90.  

7/90-Cx: Combination of plastics and materials' other than textiles consisting of plastic plates, sheets etc. separated by a layer of another material, such as metal foil, paper board etc. are covered by Chapter 39 provided they retain the essential character of articles of plastics.

46/89: Self-adhesive electrical insulating tapes of plastics are classifiable under sub-heading 3919, and not as insulators under 8546.

41/89: Printed plastic sheets ready to be used in the manufacture of articles for conveyance or packaging of goods are classifiable under heading 3920 or 3921.

22/89: Polyurethane foam products commonly known as 'top skin', 'bottom skin', 'side skin' and 'shreddings' are classifiable under heading 3915.

20/89-Cx: Even if additives are added to any one of the components like polyol component of polyurethane they do not alter classification of polyols from Chapter 39.

19/89: Products consisting of sheets of paper impregnated with plastics & compressed together having more the character of paper are classifiable under Chapter 48. If they have a hard rigid character they are classifiable under Chapter 39.

10/89-Cx: If the polyurethane foam products obtained are in the form of blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut but not further worked then classifiable under heading 3921 from 28-2-1986 onwards. If the polyurethane foam goods obtained in the moulds are 'articles of polyurethane foam' then classifiable under heading  3922 to 3926 from 10-2-1987 onwards.

6/89-Cx: Pouches manufactured out of printed plastic sheets are classifiable under Chapter 39.

3/89-Cx: Plastic housings/casings of cassettes are classifiable under heading 8523/8524 but plastic covers are classifiable as articles of plastics under heading 3923.

232/175/88-Cx: Blocks of regular geometric shape are classifiable under heading 3920 and 3921.

93/36/88-Cx: If polymer liner are blocks of regular geometric shape which have been further worked then classifiable under sub-heading 3926 90 but if these are blocks of regular geometric shape which have not been further worked then classifiable under sub-heading 3920.

6/88-Cx: Self-adhesive electrical insulating tapes of plastics are classifiable under heading 3919.

5/88-Cx: Plastic grids used in cooling towers at site are classifiable under heading 3925.

5/88-Cx: Polyvinyl Alcohol solution is classifiable under sub-heading 3905 20.

93/15/87/Cx: Integral skinned polyurethane carrying cases is classifiable under heading 4201 whereas the polyurethane foam manufactured during the process of manufacture of such integral skinned polyurethane carrying cases is classifiable under sub-heading 3922 10.

93/109/86-Cx: Laminated sheets are classifiable  under sub-heading 3920 31.

93/09/86-Cx: Heading 3921 specifically covers plastic sheets, film, foil, etc. of non-cellular type 'whether lacquered or metallised or laminated, supported or similarly combined with other materials or not'. Therefore laminated sheets are classifiable under sub-heading 3920 31.

65/86(TN): Plastic box strappings are classifiable under heading 3920 or 3921.