https://www.taxtmi.com/caselaws?id=54304 HDPE sacks made from duty-paid granules were treated as classifiable under Chapter 39 on the basis of settled precedent, and the contrary classification view was rejected. The assessee also established through invoices, bills of entry and a chartered accountant's certificate that the final products were manufactured from duty-paid inputs and that Modvat credit had not been availed, so exemption under Notification No. 53/88 was available. The impugned order was therefore set aside and the appeals were allowed. en-us Fri, 18 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54304 HDPE sacks made from duty-paid granules were treated as classifiable under Chapter 39 on the basis of settled precedent, and the contrary classification view was rejected. The assessee also established through invoices, bills of entry and a chartered accountant's certificate that the final products were manufactured from duty-paid inputs and that Modvat credit had not been availed, so exemption under Notification No. 53/88 was available. The impugned order was therefore set aside and the appeals were allowed. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54304