https://www.taxtmi.com/caselaws?id=89035 HDPE tapes made from HDPE granules were treated as classifiable under Chapter 39 as articles of plastics, not as strips or the like of synthetic textile materials under Heading 54.06. The reasoning held that the cited man-made fibre note was not decisive, and that once the goods did not fall within Section XI or Chapter 54, the exclusionary wording did not assist the department. Earlier authority treating HDPE tapes used in sack weaving as plastic strips was followed, and the Chapter 39 exemption for strips was applied. en-us Mon, 04 May 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89035 HDPE tapes made from HDPE granules were treated as classifiable under Chapter 39 as articles of plastics, not as strips or the like of synthetic textile materials under Heading 54.06. The reasoning held that the cited man-made fibre note was not decisive, and that once the goods did not fall within Section XI or Chapter 54, the exclusionary wording did not assist the department. Earlier authority treating HDPE tapes used in sack weaving as plastic strips was followed, and the Chapter 39 exemption for strips was applied. Case-Laws Central Excise Mon, 04 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89035