1999 (9) TMI 166

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..... d this appeal against the Order-in-Appeal, dated 18-8-1993 passed by the Collector of Central Excise (Appeals) . 2.1 In the impugned order, the Collector of Central Excise (Appeals), held that rafia tape plant (plastic processing machine) is classifiable under Heading 84.77 of the Central Excise Tariff. 2.2 The appellants made a request to decide the appeal on merits. 2.3 Heard, ld. SDR, S .....

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..... . The Tariff Entry 84.44 of the Central Excise Tariff includes the machine for extruding, drawing and texturising or cutting man-made textiles and Tariff Entry 84.77 includes machinery for working rubber or plastics or for the manufacture of products from these materials. The contention of the appellants is that the HDPE tapes and ropes are classifiable under Tariff Headings 54 and 56. We find tha .....

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