1998 (4) TMI 209

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....er per : G.R. Sharma, Member (T)]. - The short point for determination in this Appeal is whether HDPE fabrics laminated with LDPE on both sides are classifiable under Chapter Heading 3926.90 as claimed by the Assessee or Chapter Heading 3920.38 as claimed by the Department. 2. The Assessees are manufacturing HDPE Fabrics laminated with LDPE on both sides. They claimed classification of thi....

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.... been decided by the Madhya Pradesh High Court in the case of M/s. Raj Packwell Industries Ltd. [1990 (50) E.L.T. 201 (M.P.)]. The ld. Collector (Appeals) further observed that similar view was taken by the Collector (Appeals) in some other cases. He, therefore, decided the Appeal in favour of the Assessee. Against this order, the Department has filed the present appeal. 4. Shri A.K. Madan, ....

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.... decisions have already been filed. He, therefore, submits that the Asstt. Collector had correctly held that the product was classifiable under Chapter sub-heading 3920.38. 6. None appeared for the respondents. However, the issue being a simple one covered by the decision of Hon'ble M.P. High Court as also of this Tribunal, it was decided to proceed further in the matter. 7. Heard the ....