9911796707
TMI Blog1999 (3) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T)]. In the impugned order, the Collector (Appeals) held that - I have carefully considered the submissions made by the appellants. The appellants have totally reversed their arguments at the time of hearing against what was contained in the grounds of appeal. This cannot be permitted. Further the show cause notices is on a limited issue i.e. denial of exemption Notification No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants as it pefers to waste falling under Heading 5401.90. In view of the above, I uphold the order of the Asst. Collector and reject the appeal. Being aggrieved by this order, the appellants have filed the captioned appeal. 2. The facts of the case briefly stated are that the appellants are manufacturers of HDPE tapes. Waste arose in the process of manufacture of these tapes. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madhya Pradesh High Court in the case of Rajpack Well Limited [1990 (50) E.L.T. 201] wherein the Hon ble High Court held that the HDPE tapes and waste thereof will be classifiable under Chapter 39. Since the HDPE tapes and waste thereof are no longer classifiable under Chapter 54 of the Central Excise Tariff Act, 1985, the question of admissibility of exemption under Notification No. 53/87, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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