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2024 (2) TMI 560 - AT - Central ExciseClassification of goods - PP FIBC bags - to be classified under Chapter Heading 3923 2990 or under 6305 3200? - undervaluation with an intention to evade payment of duty - period from February 2009 to July 2009 - HELD THAT:- With regard to classification, this Bench has already taken a view in the case of M/s. Big Bags Inda (P) Ltd. [2023 (6) TMI 1361 - CESTAT BANGALORE] wherein it has been clearly held that items PP FIBC bags are rightly classifiable under Chapter 6305 3200. The demand of Rs.83,96,616/- along with interest and penalty is set aside - appellant has not disputed the issue of undervaluation and therefore, the demand of Rs.1,80,403/- along with interest and penalty is upheld. Appeal allowed in part.
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