2001 (8) TMI 443 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of a composite product made of Kraft paper and polyethylene fabric for manufacturing bags. The appellant claimed classification under Heading 4811.30, but the Department classified it under Heading 3926.90. The Tribunal disagreed with the Department's classification, stating that the product should be classified under Chapter 48 as paper covered with a layer of plastics. The appeal was allowed, and the impugned order was set aside.