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GST - Classification Polypropylene Leno Bags (PP Leno Bags) - Suo moto change of classification - Challenge to order passed by the West Bengal Appellate Authority for Advance Ruling - Validity of CBIC Circular No. 80/54/2018-GST dated 31-12-2018 - Petitioner is a manufacturer of Polypropylene Leno Bags by weaving polypropylene strips (tapes) - Before the introduction of the GST law petitioner voluntarily declared its finished product under the Chapter Heading 3923 29 90 – Petitioner sought an Advance Ruling to change the classification of PP Leno Bag under from Chapter Heading 3923 29 90 to Heading 6305 33 00 – AAR answered the question in favour of assessee-petitioner but the AAAR set aside the AAR order and allowed the Department’s appeal – aggrieved assessee challenge the impugned the AAAR Order also CBIC Circular No. 80/54/2018-GST dated 31-12-2018 – HELD - The petitioners have not been able to demonstrate as to on what basis they are seeking change of the classification of its finished product after the introduction of GST - Petitioner has no basis for the sudden suo moto change of classification of the same finished products of the petitioner for the purpose of Tariff Head when the petitioner itself has been using the classification under the Tariff Head 3923 of its same finished products voluntarily for a long period of time prior to introduction of GST regime – Tariff Head 6305 was always available in said CETA, 1985 but in spite of that the writ petitioner classified their products under the Tariff 3923 - the claim of the petitioner that from 1st July, 2017 the classification of goods and rate of taxation of goods was highly varied does not hold good, at least in respect of the products in question - PP Leno Bags, by no stretch of imagination, could be termed as Textile or Textile Products, therefore, unless the impugned goods have been manufactured from the material which qualifies as Textiles under Chapter 63, it would not be proper to consider the same to be classified under Chapter 6305 33 00 – prayer to allow the petitioner to change the classification of impugned goods, is declined - Petitioner has already waived its right during hearing of the writ petition to challenge the legality and validity of the Circular No. 80/54/2018-GST dated 31-12-2018 which has clarified the aforesaid classification that the product in question manufactured by the petitioner is plastics and not textile product. In such circumstances, the Writ Court should not rewrite or modify the aforesaid circular of the Board – the writ petition is dismissed
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