2019 (8) TMI 64

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..... chnical) Shri M. Jagan Babu, AC (AR) For the Appellant Shri A.K. Jayaraj, Advocate For the Respondent ORDER Per Bench Since both the appeals involving same issue and the same respondent they are taken up together for common disposal. 2. The facts of the case are that respondents were engaged in the manufacture of FIBC woven fabrics / cut pieces made of Polypropylene (PP) granules classifying .....

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..... ) has been upheld by the Hon'ble Apex Court in the case of UOI Vs Pramact Plastics Pvt. Ltd. - 2000 (119) A173 (SC). 4. On the other hand Ld. Advocate Shri A.K. Jayaraj reiterates the correctness of the impugned order. 5. Heard both sides and have gone through the facts of the case. We find that the original authorities have concluded that the impugned goods are classifiable under CETH 39269080 .....

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..... width are covered under Textile strips covered under chapter 54 and strips width more than 5 mm are covered under Non textile strips covered under Chapter 39. The raw material used by the appellants for the manufacture of FIBC fabrics is polypropylene which is a synthetic textile material. Though, polypropylene is a petroleum based product like nylon, polyester, terylene and classified under Chap .....

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