JUDGMENT

Heard learned advocates appearing for the parties.

By this writ petition petitioner has challenged the legality of the impugned order dated 25th October, 2018 passed by the West Bengal Appellate Authority for Advance Ruling and has prayed for two-fold relief, firstly, for declaring the impugned circular no. 80/54/2018-GST dated 31st December, 2018, issued by the Government of India, Ministry of Finance being Annexure – P-9 to the Writ Petition as unconstitutional and secondly, for setting aside the impugned order dated 25th October, 2018, passed by the West Bengal Appellate Authority for Advance Ruling.

Main issue involves in the instant writ petition relates to a classification disputes of the product in question and refusal by the authority concerned to consider the petitioner’s prayer for allowing it to change the classification of Tariff head of its same product under the Central Excise Tariff Act after introduction of the GST Act, 2017.

Facts involve in brief in the instant case as appears from relevant records are as hereunder:

Petitioner is a manufacturer of Polypropylene Leno Bags by weaving polypropylene strips (tapes). Polypropylene is a variety of plastic. The major