https://www.taxtmi.com/caselaws?id=90716 The appeal was successful as the Collector (Appeals) had incorrectly classified HDPE/PP/LLDPE products under specific sub-headings based on a decision of the Madhya Pradesh High Court. The court emphasized that the products made of HDPE/PP/LLDPE should be classified under Chapter 39 of the Central Excise Tariff Act, not under headings related to textiles. The judgment highlighted that the raw material used for the products fell under Chapter 39, and subsequent classification lists by the department supported this classification. Consequently, the impugned order was overturned, and the appeal was granted. en-us Tue, 04 May 1999 00:00:00 +0530 Mon, 10 Oct 2011 19:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90716 The appeal was successful as the Collector (Appeals) had incorrectly classified HDPE/PP/LLDPE products under specific sub-headings based on a decision of the Madhya Pradesh High Court. The court emphasized that the products made of HDPE/PP/LLDPE should be classified under Chapter 39 of the Central Excise Tariff Act, not under headings related to textiles. The judgment highlighted that the raw material used for the products fell under Chapter 39, and subsequent classification lists by the department supported this classification. Consequently, the impugned order was overturned, and the appeal was granted. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90716