Final Order No. 697/98-C arising from in Appeal No. E/3462/93-C. Case: Fusion Polymers Ltd. Vs Collector of Central Excise, Bombay. Central Information Commission

Case NumberFinal Order No. 697/98-C arising from in Appeal No. E/3462/93-C
CounselFor Respondents: Shri H.K. Jain, DR.
JudgesMs. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T)
IssueCentral Excise Tariff Act, 1985
Citation1999 (111) ELT 644 (Tribunal)
Judgement DateAugust 28, 1998
CourtCentral Information Commission


V.K. Agrawal, Member (T), (New Delhi)

  1. The issue involved in this appeal is the classification of polyethylene tanks whether under sub-heading 3925.10 as decided by the department or under sub-heading 3926.90 of the Central Excise Tariff as claimed by the appellants.

  2. None was present on behalf of the appellants when the matter was called nor there is any request for adjournment inspite of notice. We have, therefore, heard Shri H.K. Jain, learned SDR who submitted that the issue regarding classification of these tanks has been settled by the Supreme Court in the case of Collector of Central Excise v. KWH Heliplastic India in Civil Appeal Nos. 2817-2818 of 1993, decided on 12-1-1998 [1998 (97) ELT 385 (SC)]. In this order, the Supreme Court has held that tanks and Vats manufactured by M/s. Heliplastic India Ltd. are classifiable as buildersware under sub-heading 3925.10 and not under 3926.90 as decided by the Tribunal.

  3. We...

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