9911796707
TMI Blog1998 (5) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against the order of Collector of Central Excise (Appeals), Ahmedabad dated 18-4-1991/23-4-1991. 2. The respondents have not appeared inspite 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 manufacture of HDPE Tapes from HDPE gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent had manufactured HDPE tapes of width not exceeding 5mm 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 5mm 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 respectively. Synthetic textile material of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed 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 5mm. Therefore, by virtue of Section Note 2 (D) of Section XI, Chapter Note 2(K) of Chapter 39 and explanation under Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Note 2(D) defines `man-made fibres and the terms `man-made `synthetic and `artificial when used in relation to textile mat- erials. This is not the issue before us. Again, Chapter Note 2(R) excludes from the purview of Chapter 39 `articles of Section XI (textiles and textile articles) . 6. The items in question in the present case are HDPE tapes made from HDPE granules whereas Chapter 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the ratio of Tribunal s judgement in the case of M/s Shri Radha Industries repor- ted in 1983 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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