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Issues: Whether HDPE strips, HDPE knitted fabrics and HDPE knitted bags are classifiable under Chapter 39 of the Central Excise Tariff Act, 1985 or under Chapter 54 and Chapter 63 of the Central Excise Tariff Act, 1985.
Analysis: The products were held to fall within the textile tariff scheme because Heading 5404 covers synthetic textile materials, including strips of an apparent width not exceeding 5 mm, while Section Note 1(g) of Section XI and Chapter Note 1A of Chapter 54 support classification of such materials as textile articles rather than plastic articles under Chapter 39. The Tribunal followed earlier decisions holding that the relevant knitted fabrics made from strips of width less than 5 mm are classifiable as textile goods and that a specific tariff entry prevails over a general entry. The Board circular relied upon by Revenue was distinguished in light of the amended tariff position and the nature of the goods.
Conclusion: The goods were not classifiable under Chapter 39. The demand of duty was unsustainable and the assessee succeeded.
Ratio Decidendi: Where HDPE strips or knitted fabrics are made from material of apparent width not exceeding 5 mm and the tariff specifically provides for classification as textile material, the specific textile entry prevails over the general plastics entry.
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