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2018 (6) TMI 866 - AT - Central ExciseClassification of goods - Wrap Knit Fabric - Revenue was of the view that the Warp Knit Fabric will be rightly classifiable not under CETH 6005, but under CETH 39269099 as an article of plastic - Benefit of N/N. 30/2004 dated 09.07.2004 (Sl. No. 15) - Held that:- After perusal of the Section Note I(g) and (h) of Section Xl as well as the complementary note in Chapter 39, it can be concluded that the width of the tapes will determine the classification of the goods made out of such tapes. If the width of the tape made out of HDPE, LDPE, LLDPE, etc., is less than 5mm, the fabrics made out of such tapes will merit classification under Chapter 60 as a textile material, whereas, if the strips are of the width more than 5mm, such goods will go out of the purview of the Textile Section and will be considered as an article of plastic falling under Chapter 39 - Since the strips in the present case are of width less than 5mm, the classification of Warp Knit Fabrics made therefrom will be under CETH 6005 and not under CETH 3926 - goods rightly classified under CETH 6005. Once the goods are classified under CETH 6005, they become entitled to the benefits of the Notification No. 30/2004 dated 09.07.2004 (Sl. No. 15) subject of the conditions prescribed therein. Main conditionality is that the Appellant should not have availed CENVAT Credit on inputs. Appeal allowed - decided in favor of appellant.
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