1999 (5) TMI 91

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....R, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The present appeal has been filed by M/s. Paharpur Plastics against the order dated 25-2-1993 passed by the Collector (Appeals), Ghaziabad. 2. Shri Rajesh Chhibber, learned Advocate, submitted that the appellants manufacture HDPE/PP/LLDPE strips/tapes, woven sacks, woven fabrics unlaminated/laminated. Classificat....

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....ssification of the fabrics; that neither the Assistant Collector nor the Collector (Appeals) had given any reasoned findings as to the basis of the classification approved and confirmed by them; that it is clear from Note 1(d) of Section XI of the Tariff that the fabrics impregnated, coated, covered or laminated with plastics, and articles thereof of Chapter 39 are not covered by Section XI dealin....

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.... as claimed by the appellants. In support he referred to the classification list No. 1/93 effective from 1-3-1993 and classification list No. 1/94 effective from 1-3-1994 duly approved by the Superintendent Central Excise. We also heard Shri K. Srivastava, learned SDR. 3. We observe that the Collector (Appeals) in the impugned order has classified the strips/tape of HDPE/PP/LLDPE under sub....

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.... the HDPE strips is covered under Chapter 39 and in absence of anything on the record to show that the HDPE strips are synthetic textile material, the only fact that their width is less than 5 mm would not automatically put that item under entry 54.06. The Government also under Section 37B of the Central Excise Act has ordered classification of HDPE strips and tapes of a width not exceeding 5 mm u....