https://www.taxtmi.com/caselaws?id=342194 HDPE strips, HDPE knitted fabrics and HDPE knitted bags made from material of apparent width not exceeding 5 mm were treated as textile goods under the tariff scheme, not as plastic articles under Chapter 39. Heading 5404 and the relevant Section XI and Chapter 54 notes supported classification as synthetic textile material, and the specific textile entry prevailed over the general plastics entry. The Board circular cited by Revenue was distinguished because of the amended tariff position and the nature of the goods. On that basis, the duty demand was held unsustainable and the assessee succeeded. en-us Thu, 20 Apr 2017 00:00:00 +0530 Mon, 05 Jun 2017 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342194 HDPE strips, HDPE knitted fabrics and HDPE knitted bags made from material of apparent width not exceeding 5 mm were treated as textile goods under the tariff scheme, not as plastic articles under Chapter 39. Heading 5404 and the relevant Section XI and Chapter 54 notes supported classification as synthetic textile material, and the specific textile entry prevailed over the general plastics entry. The Board circular cited by Revenue was distinguished because of the amended tariff position and the nature of the goods. On that basis, the duty demand was held unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342194