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2020 (3) TMI 254 - CESTAT BANGALOREClassification of goods - HDPE/PP Tapes/fabrics - shading net fabric - whether classified under CETH 60069000 chargeable to duty @ 8% or classifiable under CETH 3926 9099 chargeable to duty @16%? - HELD THAT:- Tribunal has been consistently holding such material to be falling under Chapter 60 of CETA - In the case of Sunpack [2016 (1) TMI 919 - CESTAT CHENNAI] Tribunal has elaborately discussed the issue and have come to the conclusion that the instant goods are classifiable under 6005 9000. The Tribunal was concerned with a knitted fabric made of synthetic yarn made of strips less than 5mm. Thus, the ‘Shading Net’ manufactured by the appellant is rightly classifiable under CETH 6005 9000 - appeal allowed - decided in favor of appellant.
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