1998 (11) TMI 226

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..... The appellants in this case were manufacturing Polypropylene tapes and Polypropylene sacks showing their classification under Chapter 54 and Chapter 62. The tapes and sacks made from HDPE which were earlier assessed under these two Chapters were assessed under Chapter 39 in terms of the judgment of the Madhya Pradesh High Court in the case of Rajpack Well Ltd. v. Union of India, reported in 1990 .....

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..... lector examined this order. He, however, observed that the Polypropylene tapes were not covered under the cited judgment of the High Court. He further observed that the appellants themselves have admitted that Polypropylene tapes and HDPE tapes were different articles. He observed that these two products were chemically different and, therefore, the ratio of the said judgment did not apply. He too .....

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..... have seen the said instructions where following the advice of the Chief Chemist the Board in very clear term had directed the Field Officers to classify similar tapes etc. of Polypropylene also under Chapter 39. In view of the very clear directions, the Collector s attempt to create an artificial case for distinguishing on facts was not warranted. 4. The Supreme Court s judgment in the case of R .....

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