TMI Blog1993 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excises and Salt Act, 1944. 2.Earlier the said goods were covered under the Tariff Item 15A(1) and 15A(2) of the Schedule to the Central Excises and Salt Act (hereinafter referred to as 'the Act'). 15A(1) related to plastic materials in primary form and 15A(2) related to articles of plastic. Subsequently Tariff Item 15A(2) was amended and thereafter HDPE Woven sacks which was not one of the specified items in Item 15A(2) was relegated to Tariff Item 68. 3.After the Central Excise Tariff Act, 1985 came into force with effect from 1-3-1986, HDPE/PP tapes or strips were classified under Sub-heading 5406.90 HDPE/PP Fabric (unlaminated) was classified under the sub-heading 5408.00 HDPE/PP Fabrics (laminated) was classified und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular dated 24-9-1992 under Section 37B of the Act to ensure uniformity in the Classification, and ordered that HDPE strips and tapes (of a width not exceeding 5 mm) shall henceforth be classified under sub-heading 3920.32 and sacks made therefrom under sub-heading 3923.90 of the Tariff. The said Circular refers to the decision of the Madhya Pradesh High Court in Raj Pack Well Ltd. Indore v. Union of India in Miscellaneous Petition No. 1205 of 1988, decided on 7-11-1989 [1990 (50) E.L.T. 201 (M.P.)] holding that HDPE tapes/strips are classifiable under sub-heading 3920.32 and HDPE Sacks under 3923.90 of the Tariff. The Circular further states that the said Classification will hold till the decision of the Supreme Court in the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Madhya Pradesh High Court in Raj Pack Well's case, or making any other order which will have the effect of changing the classification in regard to the said goods, the respondents will be entitled to change the classifications and make assessments to bring them in consonance with the decision of the Supreme Court. (c) The excess amounts, if any found to have been received from the petitioners towards excise duty on account of the acceptance of the classification under Chapter 39, shall be ascertained and held in a separate account by the Assessing Authorities. If the Supreme Court upholds the classification as per the classification sought by the petitioners, then the respondents shall consider the claims for re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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