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TMI Blog1998 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... bay. In all these three appeals similar issue arise for our consideration. They were heard together and are being disposed of by this common order. 2. The appellants were engaged in the manufacture of High Density Polythylene Bags on Circular Looms. They claimed the benefit of exemption Notification No. 223/86-C.E., dated 3-4-1986, as amended. It was their contention that no bag/sack could be manufactured on circular loom and that the fabric as coming out of the circular loom was not sacks. It was their contention that their case was not covered by the proviso to that notification and as such they were eligible for the benefit of Notification No. 223/86-C.E. The appellate authority after referring to the provisions of the exemption no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the matter. The issue for our consideration is, whether the goods in dispute were eligible for the benefit of exemption Notification No. 223/86-C.E. as in force during the relevant time. The Notification No. 223/86-C.E., dated 3-4-1986, as amended by Notification No. 453/86-C.E., dated 20-11-1986, and Notification No. 3/87-C.E., dated 7-1-1987, is extracted below : Exemption to woven sacks of polymers of ethylene or propylene or a combination thereof and falling in Chapter 46 or 63. - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts woven sacks of polymers of ethylene or propylene or a combination thereof, falling under Heading No. 46.01 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPARTMENTAL CLARIFICATIONS HDPE Tapes of width not exceeding 5 mm are classifiable under sub-heading No. 5406.90 and such tapes of width exceeding 5 mm are classifiable under Chapter 39. - Madurai Collectorate Trade Notice No. 132/86, dated 22-11-1986. HDPE/PP woven fabrics in circular form. - Most of the fabrics used for manufacture of hosiery items are in tubular form and such fabrics are manufactured in circular looms. They are not flat in nature still they are known as fabrics. As per Textile Terms and Definitions by the Manchester Textile Institute a loom is a machine for producing cloth by weaving and a circular loom is a loom on which shuttle travel simultaneously on a circular path. So out of circular loom only cloth or fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article for the purposes of Heading No. 63.01. The Board's clarification was to the effect that the tubular HDPE woven fabrics or cut-pieces thereof were correctly classifiable under Heading No. 54.08 of the Central Excise Tariff. We find that in these proceedings the classification under Heading No. 63.01 is not in dispute. Both the sides had agreed that the goods were classifiable under Heading No. 63.01 of the Tariff and the only dispute is relating to the proviso in the exemption notification, the notification already extracted above. 10. We find that the matter is already covered by the Tribunal's decision in the case of Shrifabs (I) Pvt. Ltd., Vadodara v. Collector of Central Excise, Vadodara - 1996 (84) E.L.T. 261 (Tribunal), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities below. Therefore, the appeal does not merits consideration and is rejected. 11. The learned Advocate had submitted that the Notification No. 223/86-C.E. was amended by Notification No. 57/90-C.E., dated 20-3-1990 and that the period involved in these proceedings was prior to this amendment. The amendment inserted the following proviso after the explanation in the notification, referred to above : "Explanation : For the purposes of this notification woven sacks would be deemed to have been woven on circular looms if such sacks are made out of fabrics woven on circular looms." 12. We consider that even without the aid of this explanation the woven sacks manufactured on circular looms were outside the purview of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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