9911796707
TMI Blog2003 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Shree Jagadamba Polymers Ltd., the issue involved is whether Tarpaulins manufactured by them from PP/HDPE fabrics are classifiable under Heading 63.06 of the schedule to the Central Excise Tariff Act or under sub-heading 3926.90 as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri Jitendra Singh, learned Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation declaration under Rule 173B, wherein Tarpaulin manufactured out of PP/HDPE fabrics were shown under Heading 63.06 of the Tariff; that the Commissioner (Appeals) in the case of M/s. Gopala Plast Ltd. did not find any justification to impose penalty under his order-in-appeal No. 93/Ahmedabad-II/2001, dated 12-9-2001. He, therefore, requested that the penalty imposed on the appellants may be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articular case by the Collector (Appeals) does not become precedent. 4. We have considered the submissions of both the sides. As mentioned by the learned Advocate himself the Tribunal vide Final Order No. 26/03-B, dated 14-1-2003 has settled the issue regarding classification of Tarpaulin manufactured out of HDPE by holding that such Tarpaulin would be classifiable under Heading 39.26 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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