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TMI Blog2014 (11) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of 'Knitted Fibres Shed Net' manufactured by the appellant. Appellant was clearing the above product under CETH 39269099 but the same was agitated to be classifiable under CETH 60069000 by the appellant vide letter dt.29.02.2012. However, adjudicating authority decided the issue against the appellant vide OIO No. dt.04.07.2012 which was upheld by the first appellate authority under above OIA dt.06.03.2013 by placing reliance on the order passed by Madhya Pradesh High Court in the case of Raj Packwell [1990 (50) ELT 201 (MP)] and Rajasthan High Court Order in the case of Rajasthan Synthetics Industries Ltd [2008 (223) ELT 44 (Raj)]. 3. Shri A. Barthwal (Advocate) and Shri R.K. Jain (Advocate) appeared on behalf of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material out of which strip less than 5 mm is made is a synthetic material as per Chapter Note 1 of Chapter 54 of the CETA 1985. That as per HSN Explanatory Notes under Heading 39.20 the strip of plastic less than 5 mm is excluded from Chapter 39. That HSN Explanatory Notes under Heading 54.04 also consider strip and the like not exceeding 5 mm to be covered under this heading 54.10. 4. Shri Jitendra Nair (AR) appearing on behalf of the Revenue argued that the classification of similar products have been decided to be classifiable under Chapter 39 by two High Courts and also by CESTAT Delhi in the case of Gujarat Raffia Industries Ltd Vs CCE Ahmedabad [2003 (153) ELT 366 (Tri-Del)]. It was thus strongly argued that in view of the above ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion given by certain competent authorities on this product, read with relevant Section/Chapter notes to the Central Excise Tariff Act, 1985 (CETA 1985) and HSN explanatory notes. 5.1 However, before discussing the technical opinion given by certain agencies it is relevant whether the CETA 1985, as existing now after its total alignment with the HSN, convey the meaning of Synthetic Textile Material. For this purpose, a reading of Chapter Note 1 of Chapter 54 of CETA 1985 is very relevant and is reproduced below:- Notes: 1. Throughout this Schedule, the term 'man-made fibres' means staple fibres and filaments of organic polymers produced by manufacturing process, either: (a) by polymerization of organic monomers to produce polyme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials of Chapter 39. Chapter Note 1A added to Chapter 54 of CETA 1985 was introduced w.e.f. 29.06.2010 and was made retrospective in operation. As per this chapter note filament yarn made from plastic or plastic waste have been considered to be textile materials. This amendment was not available in the statute books when judgment was delivered by M.P. High Court in the case of Raj Packwell Ltd Vs UoI (supra) which was followed by Rajasthan High Court and CESTAT benches. It is an undisputed fact that the plastic strips used in making the 'Knitted Fabrics Shed Net' is less than 5 mm width. As per Section Note 1(p) of Chapter 39 strip of plastic less than 5 mm in width is not classifiable under Chapter 39 of the CETA 1985. As per Section Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records of the office of Textile Commissioner and has been allotted registration No.05152007. As per the Technical Textile literature issued by office of Textile Commissioner, Ministry of Textile, Govt. of India 'Agrotex' includes technical textile products used in Agriculture horticulture (incl.floriculture), fisheries and forestry. Example of Agrotex technical textile include Shed nets, mulch mats, crop covers, anti hail nets, brid protection nets, fisheries nets etc. Further office of Joint DGFT Surat while issuing Authorisation No.5230009764 dt.15.11.2011 has held their product Warp Knitted Fabrics to be classifiable under ITCHS Code 60059000. As per Indian Standard ICS 59.080.70; 65.020.20 Agro Textiles-Shed Nets, for Agriculture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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