Acts/Rules/Orders: Central Excises & Salt Act, 1944
Disposition: Appeal Dismissed
Case Note: Facts: - A civil appeal was filed against CEGAT Order No. D-18/82 dt. 30.12.82 (1983 ECR 271 D) which allowed the appeal of Shree Radhe Industries that HDPE tapes were not man-made filamen yarn falling under TI/18, but were articles of plastic falling under TI/15A(2) and exempt under Notification No. 68/71-CE.Held: - HDPE tapes classifiable under TI/15A(2) not TI/18
ORDER
1. I am directed to inform you that an appeal in the above mentioned case was filed before the Hon'ble Supreme Court of India on the 7th September, 1983. The record of proceedings dated 21.10.1983 in the subject C.A. No. 8369 of 1983 passed by the Supreme Court of India is reproduced below for your information:
The Civil appeal is dismissed on merits.
The basic issue involved in this case was:
(i) Whether high density polyethylene tapes are classifiable under item 18 of the First Schedule to the Central Excises & Salt Act, 1944 and excise duty is leviable on them OR
(ii) They fall under Tariff Item 15A(2) of the First Schedule to the said Act and exempt from duty under Notification No. 68/71-CE?
The Customs, Excise and Gold (Central) Appellate Tribunal had allowed the appeal of the party on the ground that HOPE tapes were not man-made filament yarn falling under Item 18-CET, but were articles of plastic falling under Item 15A(2) and exempt under Notification No. 68/71-CE.