https://www.taxtmi.com/caselaws?id=88849 HDPE tapes cut from wider HDPE strips and used in weaving sacks were classified under Chapter 54 as synthetic textile material strips, not under Chapter 39 as articles of plastics. The classification was determined by the relevant chapter notes, the description in Heading 54.06, and accepted trade understanding of the commodity. Because the exemption notification relied on applied only to goods falling under Chapter 39, it could not be invoked for the product as classified. The departmental challenge to the assessee's classification failed, and the order in favour of the assessee was sustained. en-us Tue, 05 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88849 HDPE tapes cut from wider HDPE strips and used in weaving sacks were classified under Chapter 54 as synthetic textile material strips, not under Chapter 39 as articles of plastics. The classification was determined by the relevant chapter notes, the description in Heading 54.06, and accepted trade understanding of the commodity. Because the exemption notification relied on applied only to goods falling under Chapter 39, it could not be invoked for the product as classified. The departmental challenge to the assessee's classification failed, and the order in favour of the assessee was sustained. Case-Laws Central Excise Tue, 05 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88849