TaxTMI 
TaxTMI 
2020 (3) TMI 254
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....e under CETH 60069000 chargeable to duty @ 8% whereas the Department opined that the same be classifiable under CETH 3926 9099 chargeable to duty @16% during the relevant period. Three periodic show-cause notices were issued and were confirmed by the lower authorities and were upheld by Commissioner (Appeals). Hence these appeals. 2. Learned counsel for the appellants contends that "the shade net fabric" manufactured by the appellants was used for protecting crops from birds; the fabric was manufactured out of tapes of less than 5mm width made from HDPE Granules. Learned counsel submits that merely because fabric is made out of HDPE granules it cannot classified under chapter 39; many more fabrics made out of plastic raw material are class....
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....d in the instant case the stitches are not made by textile yarn but by HDPE strip, which is nothing but an article made of plastic. He relies upon the case of Raj Pack Well Ltd. - 1990 (50) E.L.T. 201 (M.P). 4. Heard both sides and perused the records of the case. We find that learned AR has relied upon the case of Raj Pack Well wherein HDPE strips/tapes/sacks being goods made of plastics and not of synthetic textile material classifiable under Chapter 39 of Central Excise Tariff Act, 1985. However, we find that Tribunal has been consistently holding such material to be falling under Chapter 60 of CETA. We find that in the case of Sunpack (supra) Tribunal has elaborately discussed the issue and have come to the conclusion that the instant ....
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....f man-made synthetic yarn of width less than 5mm. As per F.No. 1(11)/2011/TTC/Co/XX, dated 7-2-2012 written to the appellant by Assistant Director, Govt. of India, Ministry of Textiles, Office of the Textile Commissioner, Mumbai appellant's unit has been registered as a technical textile unit in the records of the office of Textile Commissioner and has been allotted registration No. 05152007. As per the Technical Textile literature issued by office of Textile Commissioner, Ministry of Textile, Govt. of India "Agrotex" includes technical textile products used in Agriculture, horticulture (incl. floriculture), fisheries and forestry. Example of Agrotex technical textile include Shed nets, mulch mats, crop covers, anti-hail nets, brid protecti....