1998 (5) TMI 88

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....ellant. None, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - These are appeals against the order of Collector of Central Excise (Appeals), Ahmedabad dated 30-5-1991 involving a common issue. 2. The respondents have not appeared in spite of notice. However, since prima facie, the matter appears to be a settled issue, we have heard learned DR and perused the re....

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....s of textile falling under Heading No. 54.06. 4. He further stated that the departments' contention is that respondents had manufactured HDPE tapes of width not exceeding 5 mm which are used in the weaving of sacks and such tapes are correctly classifiable under sub-heading No. 5406.90 and such tapes exceeding width 5 mm are classifiable under Chapter 39. Section Note 2(D) of Section XI de....

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....rips of plastics of width less than 5 mm falls under Chapter 54. Strips and the like of synthetic textile materials (5406) are described at Note (2) page 754 of HSN; it says "the strips of this heading are flat of width not exceeding 5 mm either produced as such by extension or cut from wider strips or from sheets." These HDPE tapes are received by cutting of wide strips and are not having width e....