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of <h1>Tribunal overturns Commissioner decision on HDPE rolls classification for credit</h1> <h3>COMMISSIONER OF C. EX., AHMEDABAD Versus SOMA TEXTILES INDUSTRIES LTD.</h3> COMMISSIONER OF C. EX., AHMEDABAD Versus SOMA TEXTILES INDUSTRIES LTD. - 2001 (133) E.L.T. 229 (Tri. - Mumbai) The appeal involved a dispute over the classification of HDPE rolls for credit purposes. The Commissioner (Appeals) allowed the appeal based on a broad declaration, but the Tribunal found that the specific declaration was lacking. The Tribunal noted that HDPE rolls were classified under different headings than declared. The Revenue appeal was allowed, overturning the Commissioner's decision.
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