9911796707
TMI Blog2017 (11) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... issue has been decided by this Tribunal in appellant's own case Vijay A Polymers Versus Commissioner of Central Excise, Tiruchirapalli [2017 (4) TMI 1164 - 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 fabrics and articles of fabrics rightly classifiable under chapter heading 60059000 and the str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub heading Nos.392010.92, 393690.90, 392329.90 391510.00 of CETA'1985 till March 2006 and they had paid excise duty @ 16% advalorem on home clearances. During April 2006, they had reclassified the said goods under Chapter 54 as well as 63 and did not classify HDPE waste and cleared them on payment of duty @ 8% Adv. Department was of the view that the products are classifiable under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been decided by this Tribunal in appellants own case vide Final Order No. 40637/2017 dated 20.4.2017 and stands covered in favour of the assessee. 5. Following the same, we hold that demand of duty is unsustainable. Impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law. (Operative portion of the order was pronounced in open court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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