https://www.taxtmi.com/caselaws?id=82460 HDPE tapes, fabrics and sacks were analysed for tariff classification under the chapter and section notes, and were held to be articles of plastics under Chapter 39 rather than textile goods under Chapter 54. The reasoning followed the Madhya Pradesh High Court ruling and the Tribunal's earlier decision in Kanpur Plastipacks Ltd., both of which treated HDPE tapes and sacks as plastic articles based on their nature and the tariff notes. As the goods fell under Chapter 39, the duty demand raised on the contrary Chapter 54 classification could not be sustained, and the connected penalties also fell. en-us Tue, 29 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82460 HDPE tapes, fabrics and sacks were analysed for tariff classification under the chapter and section notes, and were held to be articles of plastics under Chapter 39 rather than textile goods under Chapter 54. The reasoning followed the Madhya Pradesh High Court ruling and the Tribunal's earlier decision in Kanpur Plastipacks Ltd., both of which treated HDPE tapes and sacks as plastic articles based on their nature and the tariff notes. As the goods fell under Chapter 39, the duty demand raised on the contrary Chapter 54 classification could not be sustained, and the connected penalties also fell. Case-Laws Central Excise Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82460