https://www.taxtmi.com/caselaws?id=54188 The Tribunal ruled in favor of the appellant regarding the classification of HDPE fabrics laminated with LDPE and Kraft Paper, and the bags made from them. The Tribunal agreed with the appellant's classification under Heading 59.09, rejecting the department's classification under sub-heading 3923.20. Consequently, the matter was remanded to the adjudicator for redetermination of demands consistent with the Tribunal's findings. The appeal was allowed, emphasizing the appellant's arguments on classification and the binding nature of Board circulars. en-us Fri, 20 May 2005 00:00:00 +0530 Fri, 03 May 2024 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54188 The Tribunal ruled in favor of the appellant regarding the classification of HDPE fabrics laminated with LDPE and Kraft Paper, and the bags made from them. The Tribunal agreed with the appellant's classification under Heading 59.09, rejecting the department's classification under sub-heading 3923.20. Consequently, the matter was remanded to the adjudicator for redetermination of demands consistent with the Tribunal's findings. The appeal was allowed, emphasizing the appellant's arguments on classification and the binding nature of Board circulars. Case-Laws Central Excise Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54188