9911796707
TMI Blog1998 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. These are appeals against the order of Collector of Central Excise (Appeals), Ahmedabad dated 30-5-1991 involving a common issue. 2. The respondents have not appeared in spite of notice. However, since prima facie, the matter appears to be a settled issue, we have heard learned DR and perused the records. 3. Learned DR stated that the respondents are engaged in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents contention is that respondents had manufactured HDPE tapes of width not exceeding 5 mm which are used in the weaving of sacks and such tapes are correctly classifiable under sub-heading No. 5406.90 and such tapes exceeding width 5 mm are classifiable under Chapter 39. Section Note 2(D) of Section XI defines the term synthetic in relation to fibres and filaments and textile material respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thetic textile materials (5406) are described at Note (2) page 754 of HSN; it says the strips of this heading are flat of width not exceeding 5 mm either produced as such by extension or cut from wider strips or from sheets." These HDPE tapes are received by cutting of wide strips and are not having width exceeding 5 mm. Therefore, by virtue of Section Note 2(D) of Section XI, Chapter Note 2(K) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of M/s. Shri Radha Industries reported in 1983 (12) E.L.T. 379 and Hon ble High Court of Madhya Pradesh in the case of M/s. Raj Packwell holding that HDPE tapes were nothing but strips of plastics which were used in the weaving of sacks and are correctly classifiable under sub-heading No. 3920.32. The Collector s order is, therefore, upheld and the appeal of the department as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
