TMI Blog2016 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in the case of Flora Agrotech Vs. CCE Vapi (2014 (11) TMI 114 - CESTAT AHMEDABAD ) has held that such knitted fabrics are classifiable under 60059000. The fabrics manufactured by the appellants are warp knitted fabrics made out of synthetic yarn of width less than 5mm be classified under 6005. Further, the ISI standard notified by Bureau of Indian Standards for agro textiles shade nets for agriculture and horticulture and as per this standard the above textile fabrics are made from tapes of 1.7 mm width. And in the present case the width of the tape is of 1.5 mm and the goods manufactured by the appellants are classifiable as textile fabrics and articles of fabrics rightly classifiable under chapter heading 60059000 and the strips ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere classified under CH 39269099, CH 56079010, CH 39203020 and CH 39151000 respectively and attracts duty under Section 11A of CEA, 1944 for the period from 01.04.2006 onwards. Both the Revenue and assessee have filed appeal against the adjudication order No. 45/2008 dated 07.10.2008. The Commissioner (Appeals) in his order confirmed the classification of all the three products under Chapter 39. Aggrieved by this, the appellants preferred appeals. 4. The Ld. Advocate appearing on behalf of the assessees submitted written synopsis. He submits that they are manufacturers of HDPE warp Knitted fabrics classifiable under 59039090 as against Revenue s claim of HDPE Raschal Knitted fabrics classifiable under 39269099, HDPE Rope classifiable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which strip of less than 5 mm made by the appellant is a synthetic material as per chapter note 1 of chapter 54. Since the Central Excise Tariff is in line with HSN explanatory note relevant for the classification of the products. Further, he submitted a copy of the Textile Committee Report dated 05.03.2013,, SASMIRA report dated 01.03.2013 and test report issued by CIPET and submitted that all these reports confirm that the fabrics manufactured by the appellants are warp knitted fabrics made out of synthetic yarn of width less than 5 mm to be classifiable under 6005. He relied on the decision of the Ahmedabad Bench of the Hon ble Tribunal in the case of Flora Agrotech Vs. CCE, Vapi, which has held that such knitted fabrics are classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtile articles. She further submits that as per section note 2A predominance of material is plastics. Therefore, it is rightly excludable under Chapter 39 as articles of plastics. 7. The Ld. Advocate in his rejoinder pointed out Ld. ARs submission and submitted that on the Revenue appeal, the period involved is 01.04.2005 to 20.09.2005 and they have not contested the classification dispute under Chapter 39 and the issue was on denial of exemption notification No. 08/2003 dated 01.03.2003. On the assessees appeals, consequent on allowing of HSC, the goods are strips and rightly classifiable under articles of textile articles. He submits that the department never disputed the predominance of material in their case. In counter, the Ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C issued a classification circular dated 24.09.1992 directing classification of HDPE Tapes Strips and HDPE Sacks as classifiable under Chapter 39. Section XI Note 1 (g) states that strips of an apparent width exceeding 5mm of plastics fall under Chapter 39. Heading 54.04 specifically includes in the heading description synthetic textile material of apparent width not exceeding 5mm. Note 2 (p) to Chapter 39 excludes textile and textiles article from Chapter 39. HSN Explanatory Notes 54.04 explains Synthetic Textile materials of apparent width not exceeding width 5mm as under:- Strips and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5mm, either produced as such by extrusion or c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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