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of <h1>Tribunal classifies plastic sacks under Central Excise Tariff Item 15A(2)</h1> The Tribunal ruled in favor of the appellants, determining that the plastic sacks, specifically high density polythelene woven sacks, should be classified ... - Issues involved: Classification of plastic sacks under Item 15A(2) or Item 68 of the Central Excise Tariff.Summary:The case involved the classification of plastic sacks, specifically high density polythelene woven sacks, under the Central Excise Tariff. The appellants argued that the sacks should be classified under Item 15A(2) while the Department contended they should fall under Item 68. The Assistant Collector initially ruled against the appellants, stating that the sacks were made of fabric classifiable under a different item. However, the issue was referred back regarding a notification exemption. The Tribunal focused on the classification under the Tariff, considering the specific conditions of Item 15A(2) which encompassed a wide range of plastic articles. The Tribunal found merit in the appellants' argument that the sacks were made of plastic material and should be classified under Item 15A(2). They rejected the argument that the sacks should be classified under a different item due to the material used for the woven fabric. The Tribunal emphasized that the specific exclusion notes in the Customs Tariff did not apply to the Central Excise Tariff, concluding that the sacks should indeed be classified under Item 15A(2). Consequently, the appeal was allowed, and the duty and penalty imposed on the appellants were set aside.
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