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of <h1>Central Board Mandates Uniform Classification for HDPE Strips, Tapes, and Sacks to Resolve Disputes; Supreme Court Appeal Pending.</h1> The Central Board of Excise and Customs addresses the issue of inconsistent classification of HDPE strips and tapes, and sacks made from them, under the Central Excise Tariff Act, 1985. Due to varying classifications under Chapters 39, 54, or 63, disputes have arisen, affecting pricing and market dynamics. The Madhya Pradesh High Court ruled these items should be classified under specific sub-headings, a decision currently under appeal in the Supreme Court. To ensure uniformity, the Board mandates classification of HDPE strips and tapes under sub-heading 3920.32 and sacks under 3923.90, instructing all relevant officers to comply and inform the trade.
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