1999 (1) TMI 81

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..... [Order per : Jyoti Balasundaram, Member (J)]. - By the impugned order, the Additional Collector of Central Excise, Ahmedabad has confirmed a duty demand of Rs. 70,779.65 on HDPE tapes and sacks cleared by the appellants without payment of duty, confiscated the goods seized from the factory on 25-2-1988 with option to redeem the same on payment of a fine of Rs. 5,000/- and also imposed a penalt .....

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..... he tapes and sacks were classifiable under Chapter 46 and that accordingly they were entitled to the benefit of the Notification 175/86 is belied by their knowledge that the tapes and sacks were classifiable under Chapter 54 or 63 respectively, both of which Chapters were not covered by Notification 175/86, based upon the booklet issued by All India Flat Tape Manufacturers' Association and a lette .....

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