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Provisions expressly mentioned in the judgment/order text.
Bags manufactured by weaving HDPE/PP strips are classifiable under Heading 6305 and not under Heading 3923. Heading 3923 covers articles for conveyance or packing of goods but excludes household articles, tableware, toilet articles, containers of Heading 42.02, and flexible intermediate bulk containers of Heading 63.05. The impugned bags, being woven from plastic strips, merit classification under Heading 6305 as per the Gujarat High Court judgment. Even if classified under Chapter 39, no duty is payable on goods supplied against H-Form for CENVAT credit and cum-duty benefit. When the duty itself is not chargeable, interest and penalties are set aside. The appeal is allowed.
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