2015 (11) TMI 963

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....Sr. Adv., Mr. Pranab Kumar Mullick, Adv., Mr. T. M. Singh, Adv., Ms. Aruna Gupta, Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Sridharan, Sr. Adv., Mr. M. P. Devanath, Adv., Mr. S. Vasudevan, Adv., Ms. L. Charanaya, Adv., Mr. T. D. Satish, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. And Mr. Aditya Bhattacharya, Adv. ORDER In this appeal the questions that arise f....

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....e background facts are that the respondent-assessee is engaged in the manufacture of two types of plastic laminated jute fabrics, viz., (i) laminated with plastic on both sides (ii) laminated with plastic only on one side. The Department wants these products to be classified under Chapter Heading 3918.90 whereas the assessee claims that these are covered by Chapter Heading 59. The respective....

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....lt or non-wovens 5904.92  With other textile base     The manufacturing process of these products is described in the Show Cause Notice itself about which there is no dispute. As per this, the assessee procured jute fabrics, bitumen, polyethylene chips and master batch from various sources. In the first part of manufacturing process, the jute fabric is unrolled and br....

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.... record here that the Customs, Excise and Service Tax Appellate Tribunal (hereinfter referred to as 'CESTAT') has accepted the claim of the assessee herein and we feel that it is rightly so. On the face of it, by going through the aforesaid manufacturing process, it is clear that the products are dominantly jute products and they cannot be treated as products of plastic. Therefore, there i....