1998 (5) TMI 210

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..... ondent. [Order per : K.S. Venkataramani, Vice President]. The matter is covered by a precedent decision of the West Zonal Bench of the Tribunal and therefore we grant stay and take up the appeal. 2. The appellants manufacture HDPE tapes, fabrics, sacks, bags, etc. Earlier they were classified under Chapter 54 and Chapter 63 of the Central Excise Tariff Act, 1985. By an order of the Cen .....

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..... mstances the West Zonal Bench of the Tribunal has already disposed of the matter in its Final Order 798-99/98-WZB, dated 16-4-1998. 4. After hearing Shri V.K. Puri, the ld. SDR and perusal of the above said order of the Tribunal we find that it is on an identical form and para 4 and 5 of the Tribunal s order read as follows : 4. In H.M.Bags Manufacturer v. C.C.E. in 1997 (94) E.L.T. 3 the Sup .....

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..... that Chapter 54 under which goods are classified and specified in the notification. This prayer has to be accepted. In working out the duty involved the benefit of circular and Notification 217/86 should be taken into account. The demand of higher rate of duty is also applicable from 14-10-1990." 5. The ratio thereof is fully applicable to the facts of the present case and applying it we dispose .....

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