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TMI Blog2017 (8) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification of HDPE stitching yarn is not in consonance with Circular No.54/12/91-CX dated 24.9.1992 wherein the Board has categorically held that HDPE strips are rightly classifiable under Chapter 39 - appeal allowed - decided in favor of appellant. - E/49/2004-DB - 21051/2017 - Dated:- 5-5-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. Ramesh An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llapur. As per the order the appellant had to affix the label supplied by the customer. Even though the cost of the tag was taken into consideration of the sale price, the Central Excise Officer, came to a conclusion that the value of the labels/tags were not included in the assessable value and hence sought for the inclusion of the same. During the course of further investigations, it was found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of tags but demanded a sum of ₹ 53,737/- and Cess of ₹ 1,120/- on HDPE stitching yarn cleared during the period August 2001 to July 2002 and also imposed a penalty of ₹ 5,000/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who rejected the appeal but dropped the penalty, hence, the present appeal. 3. Heard both the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Ahmedabad Vs. Damodar Poly-Fab (P) Ltd.: 2002 (147) ELT 1144 (Tri.-Del.). In the said case, the Division Bench of the Tribunal in para 6 has held as under: 6. Head the rival submissions. On careful consideration of the submissions made and case law, we find that 2 issues arise for decision in these appeals. The first issue is for classification and the second issue is fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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