TaxTMI 
TaxTMI 
TaxTMI 
2024 (10) TMI 1725
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....ause Notice by invoking the extended period provisions. After due process, the adjudicating authority confirmed the demand. Being aggrieved, the appellant filed an appeal before the Commissioner(Appeals), who dismissed the same. Being aggrieved, the appellant is before the Tribunal. 2. The Ld.Counsel appearing on behalf of the appellant submits that the Show Cause Notice is vague and demand has been made by classifying the product under Chapter 39 without giving details of 6 digits/8 digits of Central Excise Tariff under which the product would fall. He submits that on this count itself, the confirmed demand is liable to be set aside. 3. He further submits that the issue is no more res integra. The Tribunal in the case of Tirupathi No....
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....ding manufacturing processes of non-woven fabrics is as follows:- "Polypropylene granules with master batch are melted and the molten material is extruded through spinnerets in continuous spray which is cooled and deposited on to a conveyor to form a uniform web. A calendar binds randomly lying molten material with the aid of heat and pressure. The wound rolls are cut into predetermined widths. The resultant trim is recycled". 8. On the other hand, for coming to the conclusion that the product will attract classification under Chapter 39, we find that no corroborative evidence in the form of any test report has been placed by the Revenue. We further find that the classification adopted by the Revenue is a bland statement ....
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....ry box and similar containers of plastics Kg. 12% 3923 10 30 Insulated ware Kg. 12% 3923 10 40 Packing for accommodating connectors Kg. 12% 3023 10 90 Other Kg. 12% 3.1 He argued that the product manufactured is a flexible products which is cleared in roll form and cannot be treated as an article for conveyance or packing of goods. He argued that the said Heading 39.23 is intended to cover articles like, boxes, cases, crates, etc. The goods manufactured by the appellant cannot be compared with such goods. The learned Counsel explained that the said non-woven fabrics is manufactured from the polypropylene chips procured by them. He explained that the polypropylene chips is melted and passed ....
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.... is very important and not scientific or technical meaning, while deciding the classification of the product. He argued that the product is used as a packing material for conveyance of goods. Therefore, it should be under Heading 3923. He argued that the appellant's contention that the product is used in manufacture of sanitary napkins as it only provides a leak proof covering of the napkins and not the absorbent material. 5.We have gone through the rival submissions. We find that the show cause notice is based on the following observations of Hon'ble Supreme Court in the case of Porritts & Spencer (Asia) Ltd. - 1983 (13) E.L.T. 1607 (S.C.). Apex Court concluded taking note of dictionary meaning of the textile as follows : ....
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....ked by the explanatory notes which explain the scope of each heading. We find that the HSN explanatory notes to Chapter Heading 5603 specifically covered non-woven fabrics. We find that Heading 5602 of the Central Excise Tariff specifically covers felt. The decision in the case of Porritts & Spencer (Asia) Ltd. (supra) was given in respect of felt. Felt is clearly classifiable under Heading 5602. Thus, we find that the reliance placed on the said decision in the show cause notice is totally irrelevant. We find that the HSN clearly recognize non-woven textile manufactured by thermal/mechanical bonding of yarn as textile falling under Chapter 56. In view of the above, we set aside the impugned order and allow the appeal. Miscellaneous applica....