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2019 (8) TMI 64 - CESTAT CHENNAIClassification of manufactured goods - FIBC woven fabrics / cut pieces made of Polypropylene (PP) granules - classified under CETH 54072090 or under CETH 39269080? - HELD THAT:- It has to be kept in mind that the impugned goods are not plastic PP bags but only FIBC woven fabrics / cut pieces. There is no infirmity in the order of the lower appellate authority holding that the impugned goods are correctly classifiable under CETH 5407 2090 and not under CETH 3926 9080. Appeal dismissed - decided against Revenue.
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