2004 (10) TMI 357

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..... , Vice-President]. Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are manufacturer of HDPE tapes and fabrics. HDPE tapes are manufactured from HDPE granules. Some of the HDPE tapes are twisted during the process of winding of plastic tapes and because of some tapes g .....

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..... tion No. 53/88-C.E. at Sr. No. 19 provides Nil rate of duty on waste and scrap of plastic classifiable under Heading 39.15 of the Tariff. 5. The appellant also relied upon the Trade Notice dated 8-6-1990 whereby it was clarified in respect of the defective plastic sheets/defective plastic pouches, which are to be classified under Heading 39.15 of the Tariff, as waste and scrap of plastics. 6. .....

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