2017 (11) TMI 1319

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. Muralidharan, AC (AR) for the Respondent ORDER Issue involved in the above case is whether classification of products namely HDPE strips, HDPE knitted fabrics, HDPE knitted bags are classifiable under sub-heading No.392010.92, 392690.90, 392329.90 of CETA'1975 or under sub-heading No.540490.20, 540720.90, 630533.00 of CETA'1985. 2.   The appellants are engaged in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... penalty. In appeal, Commissioner (Appeals) upheld the same.  Hence this appeal. 3.   None present on behalf of appellant despite issue of notice. Heard the ld. AR and perused the records. 4.   The issue to be decided in this case is whether the classification for the products namely, HDPE strips, HDPE knitted fabrics and HDPE knitted bags are classifiable under sub-....