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TMI Blog2003 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... patra, ld. Advocate, appearing of the appellants and Shri A.K. Mondal, ld. SDR, for the Revenue. 3.The process of manufacture of the appellants' product as detailed in the impugned order of Commissioner of Central Excise (Appeals) is as under : "For the purposes of manufacture of the impugned products, the appellant sends the HDPE granules falling under Heading No. 39.01 to their job worker who in turn manufacture HDPE strips from the said granules by polymerisation extrusion and rolling and then into HDPE woven fabrics which are brought back by the appellants in their factory where the HDPE fabrics are laminated on both the sides with polyethylene granules like LDPE/HDPE/RPG/colouring materials and such pieces are joined together to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and articles. The Commissioner (Appeals) in his impugned order has also relied upon the earlier decision of the Tribunal in the case of M/s. Paharpur Plastics reported in 1999 (110) E.L.T. 560 (T) = 1999 (33) R.L.T. 20 (CEGAT) as also on the decision of Madhya Pradesh High Court in the case of M/s. Raj Pack Well Ltd. reported in 1990 (50) E.L.T. 201 (M.P.). Reliance has also been made to the following decision in support of the contention that HDPE fabrics, coated with LDPE on both sides are classifiable as other articles under sub-heading No. 3926.90 of Central Excise Tariff Act, 1985 : (i) In the case of CCE, Ahmedabad v. M/s. Texel Plastics - 1998 (102) E.L.T. 286 (Tri.), (ii) M/s. Pari Plast (P) Ltd. - 1998 (103) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Note 1 of Chapter 39 of Central Excise Tariff Act covers the plastic and articles made therefrom, Inasmuch as the appellants product is exclusively made of plastic and the same is held to be an article of plastic and not Tarpaulin. 8.We also note that the Tribunal in the case of Collector of Central Excise, Ahmedabad v. Texel Plastic reported in 1998 (102) E.L.T. 286 (Tribunal) has held that HDPE fabrics coated with LDPE on both sides are classifiable under sub-heading 3926.90. Reference has been placed upon the Madhya Pradesh High Court's decision in the case of Raj Pack Well Ltd. v. Union of India reported in 1990 (50) E.L.T. 201 (M.P.). Similarly, in the case of Paharpur Plastics v. CCE, Meerut referred (supra), it was held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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