1992 (9) TMI 377

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....tion of the impugned goods, namely HDPE Tapes or strips and HDPE sacks manufactured therefrom. The department has classified HDPE strips or tapes under Heading 5406.90 of the Schedule to the CET Act, 1985 while the assessees have claimed classification under Heading 3920.32. HDPE Sacks were classified under heading 5406.90 instead of the claim under 3922.90 from the period 28-2-86 to 28-2-87 and thereafter Heading 3926.90 of the Schedule of CET Act, 1985. The Counsel for the appellants, has filed a detailed chart in respect of the appeals. The details of the same are reproduced below - Sl. No. Appeal No. Name of the Appellant Issue SCN dated Period under refund Amount of refund Heading & Sub-h....

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.... Gujarat Dyestuff Ind. Pvt. Ltd. -do- 4-11-86 1-4-86 to 30-9-86 Rs. 1,95,000/- -do- 39.22 and 3922.90 7-8-87 28-2-89 8. E/1822/89-D Indoplast Engineers -do- 17-6-87 25-4-86 to 24-9-86 Rs. 1,01,617/- -do- -do- 17-8-87 28-2-89 2. As per the chart above, the question of classification is in respect of appeal No. E/212/90-D in the case of Arm Polymers Limited and in the remaining cases, it pertains to refund of duty paid and the appellants claim for classification under Chapter 39 as articles of plastics carrying nil rate of duty. 3. We have heard Shri K.B. Trivedi, learned Advocate, for the appellants, and Smt. J.M.....

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....he Hon'ble Madhya Pradesh High Court as well as the ruling rendered by the Tribunal in the case of Kanpur Plastipacks Ltd. We have already taken a view that the ruling of the M.P. High Court in the case of Raj Packwell pertaining to the classification of the impugned goods is fully applicable as the Hon'ble High Court has considered all the contentions raised by the Revenue and had examined these contentions for classification under Heading 54 as articles of textile and after careful consideration has rejected the same and has held that the goods are classifiable under Chapter 39 as articles of plastics. The Hon'ble High Court has also taken into consideration the rulings rendered by the Tribunal under the erstwhile Tariff as in the....