1998 (5) TMI 107

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...., for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Central Excise (Appeals), Ahmedabad dated 18-4-1991/23-4-1991. 2. The respondents have not appeared inspite of notice. However, since prima-facie, the matter appears to be a settled issue, we have heard learned DR and perused the records. 3. Learned ....

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....ing No. 54.06. 4. He further stated that the department's contention is that the respondent had manufactured HDPE tapes of width not exceeding 5mm 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 5mm are classifiable under Chapter 39. Section note 2(D) of Section XI defines the term synthetic in re....

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....n 5mm 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 exceeding 5mm. Therefore, by virtue ....

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....ction Note 2(D) of Section XI nor Chapter Note 2(R) of Chapter 33 are rele- vant for our purpose. Section Note 2(D) defines `man-made fibres' and the terms `man-made' `synthetic' and `artificial' when used in relation to textile mat- erials. This is not the issue before us. Again, Chapter Note 2(R) excludes from the purview of Chapter 39 `articles of Section XI (textiles and textile articles)'. ....