1997 (4) TMI 243

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..... Respondent. [Order per : J.H. Joglekar, Member (T) ].- The appellants in this case manufactured HDPE circular woven fabrics unlaminated and also laminated. Out of these fabrics they manufactured woven sacks. They filed classification list showing the heading of such sacks under 6301 and claimed benefit of Notification No. 65/87-C.E., dated 1-3-1987 on the ground that such sacks were made .....

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..... lector held that sacks come into existence as soon as Tubular fabrics was woven because even without subsequent activity, such as cutting to sizes and stitching by hand, fabrics had attained the essential character of SDPE (sic) sacks. The learned Advocate referred us to the Circular No. 28/MNF/88-CX. I, dated 18-11-1988 in which it has been ruled that HDPE woven fabrics fell under Heading 63.08 o .....

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