https://www.taxtmi.com/caselaws?id=271127 HDPE warp knitted fabrics, ropes, strips and waste made from plastic strips of apparent width not exceeding 5 mm were held classifiable as textile goods, not as articles of plastics under Chapter 39, because the tariff scheme and HSN notes support classification under Heading 5404 and Heading 6005, and Chapter 39 excludes textile articles. Technical certificates and BIS standards supported the factual finding that the goods were warp knitted agro-textiles. On that correct classification, the small-scale exemption under Notification No. 08/2003 could not be denied, and the Revenue's challenge failed. en-us Mon, 10 Aug 2015 00:00:00 +0530 Tue, 07 Feb 2017 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271127 HDPE warp knitted fabrics, ropes, strips and waste made from plastic strips of apparent width not exceeding 5 mm were held classifiable as textile goods, not as articles of plastics under Chapter 39, because the tariff scheme and HSN notes support classification under Heading 5404 and Heading 6005, and Chapter 39 excludes textile articles. Technical certificates and BIS standards supported the factual finding that the goods were warp knitted agro-textiles. On that correct classification, the small-scale exemption under Notification No. 08/2003 could not be denied, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271127