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2009 (2) TMI 290 - AT - Central ExciseFabric - The issue for consideration in this case is the classification of Cotton Bleached Mosquito Net Fabrics which the Department proposes to consider as Bleached Leno Gauze fabric and classify the same under CETH 58.03 whereas the respondent had classified it under CETH 52.07. – Revenue sought classification as leno gauze babric relying on test report and statement of MD – MD has admitted that fabric are woven as per leno weave method - Note below Chapter 5803 is applicable only to plain weave fabrics and not leno weave fabrics which is the fabric under consideration in this case. - the product is classifiable under 5803 - since revenue not included in appeal the persons on whom penalty imposed and buyer from whom goods confiscated, we hold that penalty was rightly set aside by Commissioner
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