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TMI Blog2017 (4) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... the CETA, 1985, as per the Rules of interpretation to the CETA, 1985 - The Synthetic & Art Silk Mills Research Association (SASMIRA), Mumbai SASMIRA is linked to the Ministry of Textiles, Govt. of India, SASMIRA and after giving the definitions of Synthetic Textiles, warp knitted fabric etc., opined in their letter, dated 18-4-2012 & 15-3-2013 that the product manufactured by the appellant is Warp Knitted Fabrics Technical Textile made up of man-made synthetic yarn of width less than 5 mm - reliance placed in the case of CCE, Tirunelvi Versus M/s. Sunpak And Vice-Versa [2016 (1) TMI 919 - CESTAT CHENNAI], where it was held that the width of the tape is of 1.5 mm and the goods manufactured by the appellants are classifiable as textile fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are classifiable under Chapter 39 and confirmed duty along with interest and imposed penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of appellant, Ld. Counsel Shri Ramesh Ananthan appeared and submitted that the issue of classification of HDPE strips, HDPE knitted fabrics etc. is no longer res integra and is covered by the judgement in the case of Flora Agrotech Vs CCE Vapi - 2015 (319) ELT 333 (Tri.-Ahmd.) and CCE Tirunelveli Vs Sunpak - 2016 (343) ELT 201 (Tri.-Chennai). 4. Against this, Ld. A.R reiterated the findings in the impugned order. He relied upon Board's circular dt. 24.09.1992 and submitted that the said decisions relied upon by counsel for appellant is only with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... man-made fibres' means staple 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 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 up to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Surat while issuing Authorisation No.5230009764, dated 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 Horticulture purposes are fabrics made from plastic materials. 6. Similar view was taken by the Tribunal taking note of Board's circular dt. 24-09-1992 relied by Ld. A.R. in the case of Sunpak (supra) is as under : 8. Heard both sides and perused the records. The issue involved in the present appeals is regarding classification of DHPE warp knitted fabrics, HDPE ropes, strips, rachal knitted fabrics for agro products and wastes made out of plastic strip less than 5 mm in width. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading and the item under consideration recently the Ahmedabad Bench of the Hon ble Tribunal in the case of Flora Agrotech v. CCE, Vapi (supra) has held that such knitted fabrics are classifiable under 6005 90 00. In this decision, the previous decisions of Madhya Pradesh High Court and the Board Circular have been distinguished. The appellants have also obtained the following certificates for classification of their products : 1. Certificate from Central Institute of Plastics Engineering and Technology, dated 19-1-2015. 2. Certificate from Textiles Committee, Mumbai, dated 5-3-2013. 3. Certificate from Sasmira, dated 1-3-2013. These certificates confirm that the fabrics manufactured by the appellants are warp knitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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