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‘Agricultural Seedling Tray’ made of Polypropylene Granules, an article of ‘Plastic’, falls, under heading 39269099

April 5, 2019[2019] 104 116 (AAR - TAMILNADU)

GST: Agricultural Seedling Trays made of base material of Polypropylene Granules manufactured by applicant as plastic are classifiable under heading 39269099

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