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    <title>CESTAT Upholds Classification of PP/HDPE/LLDPE Bags Under Chapters 54, 63, and 60, Rejects Department&#039;s Appeal</title>
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    <description>The CESTAT upheld the classification of PP/HDPE/LLDPE bags, sacks, and FIBC under Chapter Headings 54, 63, and 60, rejecting the department&#039;s contention for classification under Chapter Heading 39. The Tribunal affirmed the Commissioner (Appeals)&#039;s orders, which were consistent with prior CESTAT decisions and accepted by the department. The Tribunal found no error in the Commissioner&#039;s original order dropping the duty demand and noted adherence to judicial discipline in following higher authority rulings. Consequently, the department&#039;s appeals were dismissed in their entirety.</description>
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    <pubDate>Wed, 06 Aug 2025 08:19:27 +0530</pubDate>
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      <title>CESTAT Upholds Classification of PP/HDPE/LLDPE Bags Under Chapters 54, 63, and 60, Rejects Department&#039;s Appeal</title>
      <link>https://www.taxtmi.com/highlights?id=91285</link>
      <description>The CESTAT upheld the classification of PP/HDPE/LLDPE bags, sacks, and FIBC under Chapter Headings 54, 63, and 60, rejecting the department&#039;s contention for classification under Chapter Heading 39. The Tribunal affirmed the Commissioner (Appeals)&#039;s orders, which were consistent with prior CESTAT decisions and accepted by the department. The Tribunal found no error in the Commissioner&#039;s original order dropping the duty demand and noted adherence to judicial discipline in following higher authority rulings. Consequently, the department&#039;s appeals were dismissed in their entirety.</description>
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      <pubDate>Wed, 06 Aug 2025 08:19:27 +0530</pubDate>
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