2006 (2) TMI 70

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....vised classification list w.e.f. 1.6.1990 claiming that classification of HDPE/PP tapes fall under Chapter 39 sub-heading No.3923.90 of Central Excise Tariff Act, 1985 as articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. However, the Excise Authorities have opined that as per correct classification HDPE/woven sacks fell under Chapte....

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....said commodities may be recalled. 2. It is pointed out by the learned counsel for the parties that the issue has earlier been considered by the Division Bench of this Court in D.B. Civil Writ Petition No.3691/1989, Kandhari and Kandari Pvt. Ltd.  Vs. Union of India decided on 16.1.2002 which related to the HDPE/PP tapes, HDPE/PP Fabrics not exceeding in width 5 mm and falling under Chapter 3....

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....ad reached same conclusion relying on above two decisions. 4. The decision of the Madhya Pradesh High Court has since been affirmed by the Supreme Court, when it dismissed the appeal of the Revenue on 19.1.2000. The Excise Authorities have also during the pendency of the appeal before the Supreme Court had decided to classify the product in question under various entries under Chapter 39 and not ....