Honble SINGH, CJ.–The dispute raised in the aforesaid petitions is with regard to the question whether HDPE/PP tapes are classifiable under heading No. 39.20 or heading No. 39.22 or Heading No. 39.26 of Section VII of the Schedule to the Central Excise Tariff Act, 1985. Since the controversy in all these writ petitions is the same we may notice the facts of D.B. Civil Writ Petition No. 3737 of 1989 with a view to understand the background in which these matters arise.

(2). The petitioner in D.B. Civil Writ Petition No. 3737/1989 is M/s Kay Poly Plast Pvt. Ltd. It is engaged in the business of manufacture of High Density Poly Ethylene tapes (for short, `HDPE tapes) and Poly Propylene tapes (for short, `PP tapes). It appears that the petitioner purchases HDPE/PP granules. In order to convert the HDPE/PP granules into HDPE/PP tapes, the granules are poured into a machine called Extruder. In the extruder these granules are melted by heating. Due to heat the granules polymerize into a molten mass. Simultaneously with heating, mechanical pressure is applied by rotation of screw. By application of appropriate pressure a film or strip of desired gauge is obtained. This film or strip thus ob

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