https://www.taxtmi.com/caselaws?id=776143 Plastic tapes, strips, woven fabrics, woven sacks, FIBC, HDPE/PP/LLDPE sacks and bags, and wrap knit fabrics manufactured directly from plastic granules were held to remain classifiable according to their plastic composition and manufacturing process, rather than under Chapter 39 as claimed for excise duty purposes. The Tribunal noted that extrusion, film formation, strip/tape conversion, weaving and stitching did not produce textile fibre or yarn, and the test reports supported a plastic character. It also emphasised judicial discipline, requiring the adjudicating authority to follow the binding view already taken in an earlier order on the same classification issue. On that basis, the duty demand was dropped and the departmental challenge failed. en-us Mon, 04 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776143 Plastic tapes, strips, woven fabrics, woven sacks, FIBC, HDPE/PP/LLDPE sacks and bags, and wrap knit fabrics manufactured directly from plastic granules were held to remain classifiable according to their plastic composition and manufacturing process, rather than under Chapter 39 as claimed for excise duty purposes. The Tribunal noted that extrusion, film formation, strip/tape conversion, weaving and stitching did not produce textile fibre or yarn, and the test reports supported a plastic character. It also emphasised judicial discipline, requiring the adjudicating authority to follow the binding view already taken in an earlier order on the same classification issue. On that basis, the duty demand was dropped and the departmental challenge failed. Case-Laws Central Excise Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776143