9911796707
TMI Blog2014 (11) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Textile made up of man made synthetic yarn of width less than 5 mm. As per F.No.1(11)/2011/TTC/Vol.XX, dt.07.02.2012 written to the appellant by Assistant Director, Govt. of India, Ministry of Textiles, Office of the Textile Commissioner, Mumbai appellant s unit has been registered as a technical textile unit in 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. In view of Chapter Note-1(p) of Chapter 39, Section Note-1(g) of Section XI, Chapter Note 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td [2008 (223) ELT 44 (Raj)]. 3. Shri A. Barthwal (Advocate) and Shri R.K. Jain (Advocate) appeared on behalf of the appellant. It was argued on behalf of the appellant that the judgments of Raj Packwell (supra) and M/s Rajasthan Synthetic Industries Ltd (supra), subsequently upheld by Apex Court, were with respect to woven fabrics whereas the fabrics made by the appellant is by the use of Raschel Knitting Machine which is not woven fabrics. It was appellants case that the earlier case laws are thus not applicable to the facts of the present case. That Section Note 1(h) of Section XI of the Central Excise Tariff Act, 1985 (CETA 1985) is not applicable in relation to fabrics made from plastic tapes less than 5 mm width. That DGFT Surat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat Raffia Industries Ltd Vs CCE Ahmedabad [2003 (153) ELT 366 (Tri-Del)]. It was thus strongly argued that in view of the above case laws orders passed by the lower authorities are correct. 5. Heard both sides and perused the case records. The issue involved in the present appeal is regarding correct classification of the product Knitted Fabrics Shed Net made out of plastic strips less than 5 mm in width. First appellate Authority has decided the case of the appellant mainly in the light of decision given by M.P. High Court in the case of Raj Packwell Ltd Vs UoI [1990 (50) ELT 2001 (MP)] which has been followed by Rajasthan High Court and CESTAT Delhi. However, the judgment of M.P. High Court in the case of Raj Packwell Ltd Vs UoI (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fibres and filaments of organic polymers produced by manufacturing process, either: (a) by polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.- The terms synthetic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. 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 1(g) of Section XI of the CETA 1985 strips or the like of plastic 5 mm less are classifiable in Section XI (Textile Textile Articles). By virtue of tariff description under Tariff Heading 54.04 of CETA 1985 plastic strip or the like upto 5 mm are required to be classified as man made filaments; strip and the like of man made textile materials. When there is a classification of man made textile materials of specified description given in the Central Excise Tariff Act 1985 itself then there is no need to look into any other statute for deciding the classification of the Knitted Fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct 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 Horticulture purposes are fabrics made from plastic materials. 5.4 The opinions of the above special agencies/departments of Govt. of India given in favour of the appellant cannot be ignored in deciding the products manufactured by the appellant. The nature of facts and circumstances in the present proceedings were not the same in the relied upon case laws. Further, the products plastic bags involved in the relied upon case laws were different than the product Knitted Fabrics Shed Nets involved in the case of the present appellant. Therefore, the case laws relied upon by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
