https://www.taxtmi.com/caselaws?id=758211 CESTAT Chandigarh held that HDP/PP bags manufactured by weaving plastic strips are classifiable under Heading 6305, not Chapter 39. The tribunal relied on Gujarat HC precedent in CTM Technical Ltd. case, noting that HSN Explanatory Notes under Heading 3923 exclude woven articles. Since goods were manufactured by weaving HDPE/PP strips, they merit classification under Heading 6305. The tribunal also accepted appellant's alternative plea for CENVAT credit and duty benefits. With duty held non-chargeable, interest and penalties were set aside. Appeal allowed. en-us Wed, 04 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758211 CESTAT Chandigarh held that HDP/PP bags manufactured by weaving plastic strips are classifiable under Heading 6305, not Chapter 39. The tribunal relied on Gujarat HC precedent in CTM Technical Ltd. case, noting that HSN Explanatory Notes under Heading 3923 exclude woven articles. Since goods were manufactured by weaving HDPE/PP strips, they merit classification under Heading 6305. The tribunal also accepted appellant's alternative plea for CENVAT credit and duty benefits. With duty held non-chargeable, interest and penalties were set aside. Appeal allowed. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758211