9911796707
TMI Blog1998 (10) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. This is an appeal against the Order passed by the Commissioner (Appeals), New Delhi on 15-7-1992. 2. Learned Advocate, Shri. A.R. Madhav Rao for the appellants stated that the appellants herein are engaged in the manufacture of detergent powder. The appellants are taking Modvat credit on the poly bags received by them. During the course of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and not 39.15. He pleaded that the defective poly bags which arise during the course of manufacture of detergents, squarely satisfy the description of Heading 39.15. The HSN Explanatory Notes clearly state that the products of Heading 39.15 consist of broken or worn articles of plastics. The plastic bag is an article of plastic and the defective bags arising in the course of manufacture of deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the light of the goods falling under those headings. In this connection, the sequence of Tariff Entries is also important. The type of goods involved is also important. The goods involved in the case-law cited by the appellants were of a different nature and type and the situation is different in the present case. The Explanatory Note in the H.S.N. below the Item 39.15 is also not applicable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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