FLORA AGROTECH Vs. CCE

JUDGEMENT

(1.) THIS appeal has been filed by the appellant with respect to OIA No. SRP/227/DMN/2012 -13, dt. 06.03.2013 passed by Commissioner (Appeals) Vapi upholding the OIO No. VAPI -I/DEMAND/07/2012 -13, dt. 04.07.2012 passed by adjudicating authority.

(2.) THE issue involved in the present appeal is regarding correct classification of Knitted Fibres Shed Net manufactured by the appellant. Appellant was clearing the above product under CETH 39269099 but the same was agitated to be classifiable under CETH 60069000 by the appellant vide letter dt. 29.02.2012. However, adjudicating authority decided the issue against the appellant vide OIO No. dt. 04.07.2012 which was upheld by the first appellate authority under above OIA dt. 06.03.2013 by placing reliance on the order passed by Madhya Pradesh High Court in the case of Raj Packwell [ : 1990 (50) ELT 201 (MP)] and Rajasthan High Court Order in the case of Rajasthan Synthetics Industries Ltd. [2008 (223) ELT 44 (Raj)].

(3.) SHRI Jitendra Nair (AR) appearing on behalf of the Revenue argued that the classification of similar products have been decided to be classifiable under Chapter 39 by two High Courts and also by CESTAT Delhi in the case of Gujarat Raffia Industries Ltd. Vs CCE Ahmedabad : [2003 (153) ELT 366 (Tri -Del)]. It was thus strongly argued that in view of the above case laws orders passed by the lower authorities are correct.