2005 (3) TMI 523

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....nt. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by the Revenue, the issue involved is whether poly propylene twines manufactured by M/s. Poly Twines are classifiable under sub-heading 5607.41, as claimed by the Revenue or under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner (Appeals) in the impugned Order. 2. Shri ....

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....hat the respondents manufactured the impugned product mainly by the process of extrusion; that the blown film bubble or film coming out of extruder is then quenched, cut into required size, stretched and then oriented; that, further, it goes into folding rollers where folding is done and finally the process of pressing and embossing is done; that this process undertaken by the respondents clearly ....

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....considered the submissions of both the sides. No doubt, twine is classifiable under Heading 56.07. Chapter 56 falls under Section XI of the Central Excise Tariff which deals with "Textiles and Textile Articles". It is not in dispute that the impugned product is manufactured out of poly propylene granules which fall under Chapter 39 of the Tariff. The product made out of poly propylene granules wil....