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TMI Blog1998 (5) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals against the order of Collector of Central Excise (Appeals), Ahmedabad dated 30-5-1991 involving a common issue. 2. The respondents have not appeared in spite of notice. However, since prima facie, the matter appears to be a settled issue, we have heard learned DR and perused the records. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 54.06. 4. He further stated that the departments' contention is that respondents had manufactured HDPE tapes of width not exceeding 5 mm which are used in the weaving of sacks and such tapes are correctly classifiable under sub-heading No. 5406.90 and such tapes exceeding width 5 mm are classifiable under Chapter 39. Section Note 2(D) of Section XI defines the term synthetic in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss than 5 mm falls under Chapter 54. Strips and the like of synthetic textile materials (5406) are described at Note (2) page 754 of HSN; it says "the strips of this heading are flat of width not exceeding 5 mm either produced as such by extension or cut from wider strips or from sheets." These HDPE tapes are received by cutting of wide strips and are not having width exceeding 5 mm. Therefore, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Collector (Appeals) has applied the ratio of Tribunal's judgment in the case of M/s. Shri Radha Industries reported in 1983 (12) E.L.T. 379 and Hon'ble High Court of Madhya Pradesh in the case of M/s. Raj Packwell holding that HDPE tapes were nothing but strips of plastics which were used in the weaving of sacks and are correctly classifiable under sub-heading No. 3920.32. The Collector's orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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