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2017 (4) TMI 1164 - AT - Central ExciseClassification of goods - HDPE strips, HDPE knitted fabrics, HDPE knitted bags - whether classification of products namely HDPE strips, HDPE knitted fabrics, HDPE knitted bags are classifiable under sub-heading No.392010.92, 392690.90, 392329.90 of CETA, 1975 or under sub-heading No.540490.20, 540720.90, 630533.00 of CETA, 1985? - The main contention of Ld. A.R for Revenue is that the products are not manmade fibre but are strips and so amendment brought forth vide Note 1A in Chapter 54 is not applicable - Held that: - A specific entry in the CETA, 1985 has to be the proper classification than a general entry in Chapter 39 of the CETA, 1985, as per the Rules of interpretation to the CETA, 1985 - The Synthetic & Art Silk Mills Research Association (SASMIRA), Mumbai SASMIRA is linked to the Ministry of Textiles, Govt. of India, SASMIRA and after giving the definitions of Synthetic Textiles, warp knitted fabric etc., opined in their letter, dated 18-4-2012 & 15-3-2013 that the product manufactured by the appellant is Warp Knitted Fabrics Technical Textile made up of man-made synthetic yarn of width less than 5 mm - reliance placed in the case of CCE, Tirunelvi Versus M/s. Sunpak And Vice-Versa [2016 (1) TMI 919 - CESTAT CHENNAI], where it was held that the width of the tape is of 1.5 mm and the goods manufactured by the appellants are classifiable as textile fabrics and articles of fabrics rightly classifiable under chapter heading 60059000 and the strips (HDPE) not exceeding 5mm is classifiable under 54049020. Appeal allowed - demand withheld - decided in favor of assessee.
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