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2017 (8) TMI 693 - AT - Central ExciseClassification of goods - HDPE stitching yarn - Held that: - the issue is squarely covered by the decision of the Tribunal in the case of Commissioner of Central Excise, Ahmedabad Vs. Damodar Poly-Fab (P) Ltd. [1999 (11) TMI 732 - CEGAT, NEW DELHI] - the classification of HDPE stitching yarn is not in consonance with Circular No.54/12/91-CX dated 24.9.1992 wherein the Board has categorically held that HDPE strips are rightly classifiable under Chapter 39 - appeal allowed - decided in favor of appellant.
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