(1.) Heard both Sides.
(2.) The appellant filed this appeal against order -in -appeal passed by the Commissioner (Appeals).
(3.) The brief facts of the case are that the appellants are manufacturer of HDPE tapes and fabrics. HDPE tapes are manufactured from HDPE granules. Same of the HDPE tapes are twisted during the process of winding of plastic tapes and because of some tapes getting wound in unsystematic manner cannot used on the looms for weaving of the fabrics. The dispute is regarding such twisted/wound tapes, which cannot be used on the looms for weaving of fabrics. The appellants were clearing the same by classifying under Heading 39.15 of Central Excise Tariff and availing the benefit under Notification No. 53/88. The Revenue was demanding duty after classifying the same under 39.20 of Central Excise Tariff as HDPE tapes.