1998 (4) TMI 201

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....hapter sub-heading 3926.90 as other articles of plastic. Being aggrieved by this Order, Revenue has filed the present appeal before us. 2. The facts of the case leading to the present appeal are that the Appellants are engaged in the manufacture of double side coated/laminated man-made fabrics (HDPE fabrics coated with LDPE on both sides) as well as articles of such material commonly known and marketed as Tarpaulins, falling under Chapter 39 of the Schedule to CETA 1985. The Appellant filed Classification lists effective from 25-7-1992 and another classification list effective from 29-9-1992 and claimed classification of the above product under Chapter sub-heading 3926.90 with NIL rate of duty under Notification No. 53/88, dated 11-....

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....n, the ld. Advocate, accompanied by Shri R. Nambirajan, Advocate, submitted that their case was fully covered by the decision of the Hon'ble M.P. High Court in the case of M/s. Raj Packwell Industries v. Union of India cited above. He submitted that the Hon'ble High Court observed - "the process of manufacture of HDPE tapes, the earlier judgments of the CEGAT approved by the Supreme Court and accepted by the Department, all clearly go to show that HDPE bags are the bags woven by the plastic strips and they, therefore, are goods of plastic and the material used for weaving those bags being the strips of plastic made from plastic granules, the strip of plastic used for weaving the aforesaid HDPE woven sacks has to be classified as an item und....