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2016 (9) TMI 683 - CESTAT NEW DELHIClassification - woven goods - It was contended that, all these goods are actually labels/labels tapes bearing lace like ornamental designs/images and were manufactured by the similar process of weaving along with other labels of various designs falling under CETH No. 58.07 attracting nil rate of duty. - goods falling under Chapter Heading 58.04 or CETH No. 58.07 - Held that:- Considering the Explanatory Notes of Chapter Heading 5804, when the subject goods cannot be classified as lace under this Chapter, other classification in alternative in the present proceedings is Chapter Heading 5807. Therefore, only choice for the classification now in the present proceedings is Chapter Heading 5807 as the Revenue has not pleaded any other classification i.e. in lieu of Chapter Heading 5804 other than 5807. We accordingly hold that the goods presently deserve classification under Chapter Heading 5807 of Central Excise Tariff. - Matter remanded back for quantification of duty, if any. - Decided partly in favor of assessee.
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