https://www.taxtmi.com/caselaws?id=351440 HDPE strips, HDPE knitted fabrics and HDPE knitted bags were in dispute as to whether they fell under Chapter 39 or under Chapters 54 and 63 of the Central Excise Tariff Act, 1985. The Tribunal found the issue already covered by its earlier final order in the assessee's own case involving the same products and the same classification controversy. Applying that prior decision, it rejected the department's classification under Chapter 39 and held that the demand of duty could not be sustained. The goods were therefore treated as not classifiable under the proposed Chapter 39 headings, with the assessee succeeding on classification and duty liability. en-us Thu, 31 Aug 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351440 HDPE strips, HDPE knitted fabrics and HDPE knitted bags were in dispute as to whether they fell under Chapter 39 or under Chapters 54 and 63 of the Central Excise Tariff Act, 1985. The Tribunal found the issue already covered by its earlier final order in the assessee's own case involving the same products and the same classification controversy. Applying that prior decision, it rejected the department's classification under Chapter 39 and held that the demand of duty could not be sustained. The goods were therefore treated as not classifiable under the proposed Chapter 39 headings, with the assessee succeeding on classification and duty liability. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351440