2003 (3) TMI 498

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....espondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. Shree Jagadamba Polymers Ltd., the issue involved is whether Tarpaulins manufactured by them from PP/HDPE fabrics are classifiable under Heading 63.06 of the schedule to the Central Excise Tariff Act or under sub-heading 3926.90 as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri Ji....

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....lants had filed classification declaration under Rule 173B, wherein Tarpaulin manufactured out of PP/HDPE fabrics were shown under Heading 63.06 of the Tariff; that the Commissioner (Appeals) in the case of M/s. Gopala Plast Ltd. did not find any justification to impose penalty under his order-in-appeal No. 93/Ahmedabad-II/2001, dated 12-9-2001. He, therefore, requested that the penalty imposed on....

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....le; that the decision in a particular case by the Collector (Appeals) does not become precedent. 4. We have considered the submissions of both the sides. As mentioned by the learned Advocate himself the Tribunal vide Final Order No. 26/03-B, dated 14-1-2003 has settled the issue regarding classification of Tarpaulin manufactured out of HDPE by holding that such Tarpaulin would be classifiabl....