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2012 (1) TMI 128 - AT - Central ExciseClassification of goods - Classification under under the Heading 5506 or 5606 - Revenue sought classification thereof under SH 5606 - Held that:- Nothing was brought to our notice by the appellant to show that the goods manufactured by it using polyester fibre and Viscos fibre was without special mechanical stimulation by a special electronic device which created an effect of thick and thin features in the yarns while spinning to impart slub effect. That established that the slub yarns manufactured were not normal yarns and Revenue’s classification remain undisturbed - there is no scope to interfere to the first appellate order - Decided against assessee.
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