2004 (10) TMI 357

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..... ora, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are manufacturer of HDPE tapes and fabrics. HDPE tapes are manufactured from HDPE granules. Some of the HDPE tapes are twisted during the proc .....

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..... Tariff which covers waste and scrap of plastic and the Notification No. 53/88-C.E. at Sr. No. 19 provides Nil rate of duty on waste and scrap of plastic classifiable under Heading 39.15 of the Tariff. 5. The appellant also relied upon the Trade Notice dated 8-6-1990 whereby it was clarified in respect of the defective plastic sheets/defective plastic pouches, which are to be classified under .....

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..... waste & scrap of plastic as these are not usable for the purpose of which they are meant. In the present case the Revenue is not disputing the fact that the defective tapes cannot be used for weaving of fabric, therefore, they are classifiable under Heading 39.15 and are also entitled for the benefit of Notification No. 53/88-C.E. The impugned order is set aside and the appeal is allowed.
Case .....

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