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of <h1>Appellate tribunal remands case for reclassification of high density polyethylene strips</h1> <h3>IMONUAL POLY BAGS INDS. Versus COMMISSIONER OF C. EX., MADURAI-II</h3> IMONUAL POLY BAGS INDS. Versus COMMISSIONER OF C. EX., MADURAI-II - 1999 (114) E.L.T. 953 (Tribunal) The case involves the classification of high density polyethylene strips by M/s. Immuanual Poly Bag. The Collector of Central Excise did not pass any orders on the correct classification under sub-heading 5406.11. The appellate tribunal remanded the case to the Commissioner of Central Excise (Appeals) for a proper decision, including penalties and fines, giving the appellants an opportunity to present their case. Both appeals were allowed by way of remand.
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