1983 (7) TMI 301

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....ated 27-6-1983 was brought to our notice in which the appellants have stated that their case may be decided on the basis of their submissions made in their revision application (now the subject appeal before us after its transfer to the Tribunal) since they were not in a position to attend the hearing. We, therefore, decided to take up the case on merits. 3. We find from the records that the appellants were called upon to pay an amount of Rs. 7,731.55, being the duty leviable on HDPE woven sacks during the period from 1-3-1975 to 30-6-1975 at the rate of 1% under Item 68 CET. In addition, a penalty of Rs. 250.00 was also imposed on them under Rule 173Q of the Central Excise Rules, 1944 for violation of the provisions of Rules 173F a....

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....ellate Collector and quoted from the West Bengal Collectorate Trade Notice No. 81/82, dated 21-4-1982 which was based on a Tariff Advice issued by the Central Board of Excise & Customs. In response to a query from the Bench, she stated that she had no information regarding any fresh order passed by the Assistant Collector after remand of the matter to him by the Appellate Collector on the issue of applicability of Notification No. 54/75-C.E. 5. We have carefully considered the matter. Tariff Item 15A(2) at the material time read as under :- "Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks other rectangular or profile shapes, whether laminated or not, and whether rigid or flexible including lay f....

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....ssistant collector's argument that since plastic sacks are made out of the HDPE woven fabrics which are classifiable as man-made fabrics under Item 22, CET, the said plastic sacks would cease to be plastic articles and would fall under the residuary Item 68. HDPE woven fabric falls under Item 22 because the wording of the said item "man-made fabrics" is more specific for it and hence it is deemed to be excluded from Item 15A(2) for the reason of the words "not otherwise specified" occurring in this item. But that logic does not apply to plastic sacks. There is no other specific item for them in the Central Excise Tariff. Since, by their own right, they remain an article made of plastic (HDPE), they should rightly fall in Item 15A(2), the cl....