TMI Blog1992 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... om. The department has classified HDPE strips or tapes under Heading 5406.90 of the Schedule to the CET Act, 1985 while the assessees have claimed classification under Heading 3920.32. HDPE Sacks were classified under heading 5406.90 instead of the claim under 3922.90 from the period 28-2-86 to 28-2-87 and thereafter Heading 3926.90 of the Schedule of CET Act, 1985. The Counsel for the appellants, has filed a detailed chart in respect of the appeals. The details of the same are reproduced below - Sl. No. Appeal No. Name of the Appellant Issue SCN dated Period under refund Amount of refund Heading Sub-heading under w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-3-88 26-7-89 5. E/210/90-D Annapurna Plestopack Pvt. Ltd. -do- 14-12-87 1-4-86 to 30-11-86 ₹ 2,20,865/- -do- 39.22 and 3922.90 24-2-88 28-4-89 6. E/211/90-D Gopala Polyplast Ltd. -do- 14-12-87 1-5-86 to 30-10-86 ₹ 2,35,000/- -do- 39.22 and 3922.90 8-3-88 - 7. E/1821/89-D Gujarat Dyestuff Ind. Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer from the ruling of the High Court of Madhya Pradesh as well as the ruling of the Kanpur Plastipacks which has already been followed by this Bench. 4. Mrs. Sundaram, learned DR pointed out that the appellants had made a claim for classification under Heading 32.90 while the Hon'ble Madhya Pradesh High Court has held that HDPE sacks fall under Heading 23.90 and therefore, the claim of the appellants cannot be considered under the heading they had asked for but the ruling of the Hon'ble Madhya Pradesh High Court and the Tribunal has to be given proper effect. The learned Counsel contended that although they had made a prayer for classification under Heading 3922.90 but in view of the ruling cited, HDPE sacks have to be classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hya Pradesh High Court has considered all the aspects of the matter and as indicated in the contentions placed by the Revenue, has upheld the classification under Chapter 39, as noted by us (supra). The ratio of the ruling rendered in the case of Shri Radhye Industries by the Tribunal has been gone into by the Hon ble High Court and has held that even as per this ruling HDPE tape is a plastic material and the tape was coming under TI 15A(2) and not under item 18. The Hon'ble High Court has observed that in view of the aforesaid decisions given on facts by the Tribunal and as confirmed by the Supreme Court and ccepted by the Department, there is no dispute that the HDPE sacks are articles of plastics and not textile materials. The High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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