2024-VIL-812-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification DPE/PP Woven Bags/Sacks and Flexible Intermediate Bulk Container (FIBC) bags - Appellant is engaged in manufacture of HDPE/PP Woven Bags/Sacks and Flexible Intermediate Bulk Container (FIBC) bags - Appellant classified FIBC Bags under CET Item 6305 32 00 and HDPE/PP Woven Bags/Sacks under Heading 3923 90 90 - After due process of law, Adjudicating authority classified these goods under Heading 3923 90 90 and 3923 29 90 respectively - Commissioner (Appeals) upheld order passed by Adjudicating authority - Whether Appellant has rightly classified FIBC bags under Heading 6305.32? - Held - Appellant had filed detailed reply explaining process of manufacturing of FIBC bags - Appellant classified this product under Heading 6305 32 00 - Item "Flexible Intermediate Bulk Containers" is specifically and consciously mentioned under Chapter sub heading 6305 32 00 - Department proposes to classify item under Chapter heading 3923 which covers ‘articles for conveyance of packing of goods and plastics, lids, caps’ - FIBC bags has been correctly classified by Appellant under heading 6305.32 - Appeal is partly allowed - Classification of woven bags - Whether HDPE/PP woven bags/sacks would fall under Heading 3923 29 90 as classified by department - HELD - Appellant has classified these items under Chapter Heading 3923 90 90, whereas department is of view that goods fall under Chapter Heading 3923 29 90 - HDPE/PP woven bags/sacks are articles of plastics - HDPE granules are used as raw materials for manufacture of woven sacks - Case of Appellant is that goods fall under 3923 90 90 which follows heading corresponding to aseptic bags - Appellant has not been able to establish any process undertaken to make the bags aseptic - Bags being made of plastics would be more appropriate to classify under Heading 3923 29 90 - HDPE/PP Woven Bags would fall under Heading 3923 29 90 as classified by department.
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