2001 (1) TMI 581 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the reclassification of HDPE/PP woven sacks under Chapter Heading 3923.90, allowing demands to be raised for six months prior to the issue of Show Cause Notice (SCN) in cases of reclassification. The Tribunal also confirmed the grant of Modvat credit on inputs used in manufacturing, rejecting the appeals as the main ground was held against the appellants.