2000 (10) TMI 352 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of strips, woven fabrics, and woven sacks of high-density polyethylene or polypropylene. The Collector (Appeals) classified them under Chapter 39 of the tariff based on a judgment of the Madhya Pradesh High Court. The Tribunal upheld this classification, stating that the fact that the judgment may be appealed is not a reason to not follow its ratio. The appeal was dismissed.