1997 (4) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants who manufactured HDPE circular woven fabrics unlaminated and laminated into sacks. The Collector had denied them the benefit of a notification claiming the sacks were woven with power, but the Tribunal disagreed, stating that the woven fabrics could be used for other purposes and did not automatically classify as sacks. The Tribunal set aside the Collector's order and restored the Assistant Collector's classification. (1997 (4) TMI 243 - CEGAT, New Delhi)