9911796707
TMI Blog1999 (5) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal has been filed by M/s. Paharpur Plastics against the order dated 25-2-1993 passed by the Collector (Appeals), Ghaziabad. 2. Shri Rajesh Chhibber, learned Advocate, submitted that the appellants manufacture HDPE/PP/LLDPE strips/tapes, woven sacks, woven fabrics unlaminated/laminated. Classification list No. 1/91-92 dated 25-7-1991 was approved by the Asstt. Collector with modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) had given any reasoned findings as to the basis of the classification approved and confirmed by them; that it is clear from Note 1(d) of Section XI of the Tariff that the fabrics impregnated, coated, covered or laminated with plastics, and articles thereof of Chapter 39 are not covered by Section XI dealing with Textiles and Textile articles; that the Government, under Notification No. 53 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/93 effective from 1-3-1993 and classification list No. 1/94 effective from 1-3-1994 duly approved by the Superintendent Central Excise. We also heard Shri K. Srivastava, learned SDR. 3. We observe that the Collector (Appeals) in the impugned order has classified the strips/tape of HDPE/PP/LLDPE under sub-heading 3920.32 and HDPE/PP/LLDPE sacks under sub-heading 3923.90 following the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how that the HDPE strips are synthetic textile material, the only fact that their width is less than 5 mm would not automatically put that item under entry 54.06. The Government also under Section 37B of the Central Excise Act has ordered classification of HDPE strips and tapes of a width not exceeding 5 mm under sub-heading 3920.32 and sacks made therefrom under sub-heading 3923.90 of the Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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