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2022 (11) TMI 925 - AT - Central ExciseClassification of goods - plastic Tape & strips - Woven Fabrics & Woven Sacks - FIBC (flexible intermediate bulk carriers) - HDPE/PP/LDPE sacks - Bags and warp knit fabrics - whether merits classification under Chapter Heading No’s 54041990, 54072090, 63053300, 630533200 and 60053300 respectively or merit classification under Chapter Heading No. 39201099, 39269099, 39232100/39232990 as sought by DGCEI? HELD THAT:- The Commissioner has held that there are no hesitation in holding that the products manufactured by the Noticee deserve to be classified under Chapter Heading 54, 63 and 60. It is not disputed by the learned Authorized Representative appearing for the Department that the issue raised before the Commissioner in the present matter was the issue considered in the two orders passed by the Commissioner (Appeals), which orders have been accepted by the Department. There is no error in the order passed by the Commissioner. The appeal is, accordingly, dismissed.
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