TMI Blog1998 (4) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... is Order, Revenue has filed the present appeal before us. 2. The facts of the case leading to the present appeal are that the Appellants are engaged in the manufacture of double side coated/laminated man-made fabrics (HDPE fabrics coated with LDPE on both sides) as well as articles of such material commonly known and marketed as Tarpaulins, falling under Chapter 39 of the Schedule to CETA 1985. The Appellant filed Classification lists effective from 25-7-1992 and another classification list effective from 29-9-1992 and claimed classification of the above product under Chapter sub-heading 3926.90 with NIL rate of duty under Notification No. 53/88, dated 11-3-1988. The Asstt. Collector classified HDPE fabric coated with LDPE on both sides u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully covered by the decision of the Hon ble M.P. High Court in the case of M/s. Raj Packwell Industries v. Union of India cited above. He submitted that the Hon ble High Court observed - the process of manufacture of HDPE tapes, the earlier judgments of the CEGAT approved by the Supreme Court and accepted by the Department, all clearly go to show that HDPE bags are the bags woven by the plastic strips and they, therefore, are goods of plastic and the material used for weaving those bags being the strips of plastic made from plastic granules, the strip of plastic used for weaving the aforesaid HDPE woven sacks has to be classified as an item under entry 39.20 of Chapter 39 and not under entry 54.06 of Chapter 54". The ld. Counsel submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Of re-generated cellulose and (c) Of other plastics, whereas entry under Chapter Heading 39.26 reads Other articles of plastics and articles of other materials of Heading Nos. 39.01 to 39.14. Therefore, the short point for determination that arises in this appeal is whether the product in dispute is plates, sheets, film, strip etc. or it is an article of plastic. The Hon ble M.P. High Court examined this aspect and observed in Para 16 that Therefore, in view of the aforesaid decisions on facts by the two Tribunals as confirmed by the Supreme Court and accepted by the Department there is no dispute that the HDPE woven sacks are articles of plastic. Thus, the line of demarcation has clearly been spelt out in this observation that the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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