Authority for Advance Ruling, Tamil Nadu21 July 2026

Symphony Polymers (P.) Ltd., In re

ADVANCE RULING NO. 47/ARA/2026

The ruling in brief

Where compostable bags and packing materials are manufactured from polymer materials including PLA and PBAT, such products are classifiable under Chapter 39 as plastics and articles thereof and more specifically under Heading 3923 2990, and are not covered under Entry 319 relating to paper sacks, bags and biodegradable bags

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The ruling in brief

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Symphony Polymers (P.) Ltd., In re

The ruling in brief

Symphony Polymers (P.) Ltd., In re

The ruling in brief

Read the full analysis

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Chehar Industry (P.) Ltd., In re

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Read the full analysis