The Delhi High Court has held that the Tax Research Unit (TRU) cannot issue clarification regarding the classification of polypropylene woven and non-woven bags under the Customs Tariff Act, 1975.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that the department could not point out any provision of the CGST Act, in terms of which the TRU could be said to have...