2002 (5) TMI 743

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..... Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeals taken up for disposal, after waiving deposit. 2. In each of the two orders impugned before us, the Commissioner (Appeals) has held that the bags manufactured by each of the appellants, comprising of layers of plastic and kraft paper and are correctly classifiable as articles of plastic under headi .....

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..... otifications 132/86 and 53/88 would be available to such composite articles. He also cites Circular No. 16/88, dated 10-8-1988 of the Board to the effect that once the product made of a combination of plastic or non-plastic articles has been classified as article of plastic, it would qualify for exemption under entry 38 of Notification 132/86 and entry 39 of Notification 53/88. The reason advanced .....

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..... sel for the appellant says that he will produce within two months from the receipt of this order as well as the material that the department may produce, in accordance with law. 5. The Counsel for the appellant raises an apprehension that the Assistant Commissioner may proceed to deny the exemption available in entry 37 of the notification on the ground that a more specific exemption to the good .....

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