2004 (10) TMI 357

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..... Shri O.P. Arora, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are manufacturer of HDPE tapes and fabrics. HDPE tapes are manufactured from HDPE granules. Some of the HDPE tap....

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....ing 39.15 of the Central Excise Tariff which covers waste and scrap of plastic and the Notification No. 53/88-C.E. at Sr. No. 19 provides Nil rate of duty on waste and scrap of plastic classifiable under Heading 39.15 of the Tariff. 5. The appellant also relied upon the Trade Notice dated 8-6-1990 whereby it was clarified in respect of the defective plastic sheets/defective plastic pouches....