1999 (2) TMI 186

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..... Shri A.K. Agarwal, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The assessees are aggrieved by the order of the Collector of Central Excise (Appeals), Ghaziabad upholding the order of the Additional Collector who has confirmed the duty demand of Rs. 81,970/- on Polypropylene filter bags used for filtration of cane juice on the ground that the item falls ....

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....ags can be obtained on order. Hence we agree with the finding of the lower authorities that the filter bags are excisable goods. Since Heading 5909 covers articles of polypropylene cloth suitable for industrial use, the goods in dispute are correctly classifiable under this heading on the basis of their raw material and on the basis of their use in sugar factories. The extended period of limitatio....

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....med since the goods are inputs used in relation to the manufacture of final product namely sugar and Chapter 59 under which the filter bags have been classified is to be included in the list of specified inputs and Chapter 17 under which the appellants final product i.e. sugar falls is also included in the list of specified final products. The filter bags are neither apparatus nor appliances exclu....