2003 (9) TMI 511

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..... [Order per : Jyoti Balasundaram, Member (J)]. The respondents herein are the manufacturers of sacks made out of HDPE woven fabrics coated with LDPE. Show cause notices were issued proposing classification of this goods under CET sub-heading 3923.90 of the schedule to the Central Excise Tariff Act, 1985 and proposing recovery of differential duty of excise of Rs. 8,70,030.61 for the period Ju .....

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..... of the clear language of the order issued in terms of Sec. 37B, that classification of the goods in question under Chapter 39 can take effect only from 24-9-92, we are fortified in our view by the decision of the Apex Court in the case of H.M. Bags v. Collector of Central Excise [1997 (94) E.L.T. 3 (S.C.)] wherein, the Apex Court has held that the very same circular is effective from the date of .....

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