1991 (2) TMI 161

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..... mbay wherein Collector (Appeals) had upheld order of Asstt. Collector in rejecting the applicants supplementary claims of drawback under sub-serial Nos. 1905 and 1906 on grounds that the bags are made of woven fabric of polyethylene strip yarn and therefore, they cannot be considered as articles of LDPE and HDPE which are covered by the above sub-serial. 2.In the personal hearing held on 3-12-19 .....

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..... E and HDPE being plastic materials are covered by Chapter 39 of this explanatory note which deals with plastic materials and articles thereof. Chapter Note 1(f) to Chapter 39 excludes goods falling within Section XI (Textile and Textile articles) from the ambit of Chapter 39. Section XI of the above note which deals with textile and textile articles defines textile made up (Section note 6-b) as ma .....

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..... . HDPE bags are not something which are made from plastic granules directly but first a fabric has to be woven from yarn (tops) made of HDPE. After fabrics are made the bags are cut and stitched. In that situation it is the polyethylene fabric which the bags have been made. It cannot be termed as article of polyethylene. To draw an analogy, say of a bag made from cotton textile can it be said that .....

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