CCE Vs. INDIA FIBRE BAG MFG. COMPANY

JUDGEMENT

(1.) REVENUE filed this appeal against the order dated 31.10.1994 passed by the Collector of Central Excise (Appeals), Bombay. The brief facts of the case are that the respondents are engaged in manufacture of HDPE Tapes and Strips and filed a classification list No. 1/91 -92 dated 1.4.1991 and 2/91 -92 dated 25.7.1991 and claimed the classification of HDPE Tapes and Strips of width not exceeding 5 m.m. and of HDPE woven sacks under Chapter Heading 54 of the Central Excise Tariff. The classification list was approved provisionally by the Assistant Collector of Central Excise. The Respondents filed an appeal before the Collector of Central Excise and Collector of Central Excise vide Order -in -Appeal dated 10.2.1993 set aside the order of the Assistant Commissioner to redetermine the issue in accordance with the principles of natural justice.

(2.) IN pursuance to this remand order, the Assistant Collector of Central Excise vide order in -original dated 31.1.1994 approved the classification list classifying the HDPE Tapes and Strips and HDPE woven sacks under heading No. 39 of Central Excise Act. The respondents filed appeal for the said approval of classification list and the Collector of Central Excise (Appeals) vide impugned order set aside the order passed by the Assistant Collector classifying the product under Chapter 39 on the ground that the Central Board of Excise and Customs issued order under Section 37B of the Central Excise Act on 24.9.1992 by which the Central Board of Excise and Customs gave direction for classification of the products in question under Chapter 39 of the Central Excise Tariff Act. Therefore, prior to this date the goods were classifiable under heading 54 of the Central Excise Act as per the practice prevalent at that time.

(3.) LEARNED JDR appearing on behalf of the Revenue submits that the products in question i.e. HDPE Tapes and Strips and HDPE woven sacks are classifiable under Chapter heading 39 of the Central Excise Tariff in view of the judgment of the Hon'ble Madhya Pradesh High Court in the case of Raj Pack Well Ltd. v. Union of India . He submits that the order of the Central Board of Excise and Customs Order under Section 37B of Central Excise Act is applicable to all the pending cases for decision. He, therefore, prays that the appeal be allowed.