1999 (2) TMI 186

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..... [Order per : Jyoti Balasundaram, Member (J)]. The assessees are aggrieved by the order of the Collector of Central Excise (Appeals), Ghaziabad upholding the order of the Additional Collector who has confirmed the duty demand of Rs. 81,970/- on Polypropylene filter bags used for filtration of cane juice on the ground that the item falls for classification under CET sub-heading 5909.00 as arti .....

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..... of the lower authorities that the filter bags are excisable goods. Since Heading 5909 covers articles of polypropylene cloth suitable for industrial use, the goods in dispute are correctly classifiable under this heading on the basis of their raw material and on the basis of their use in sugar factories. The extended period of limitation is available to the Department in this case since the appell .....

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..... ture of final product namely sugar and Chapter 59 under which the filter bags have been classified is to be included in the list of specified inputs and Chapter 17 under which the appellants final product i.e. sugar falls is also included in the list of specified final products. The filter bags are neither apparatus nor appliances excluded from the purview of inputs under the explanation clause to .....

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