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2014 (10) TMI 51 - AT - Central ExciseExemption of Notification 6/2000-C.E, dated 1st March, 2000 - Sr. No. 164 - Exemption denied on the ground that it only applied to fabrics of cotton, and the fabrics that the applicant dyed were a mixture of cotton. - Held that:- appellants were processing the knitted fabrics containing cotton, viscose and cotton where the polyester predominates. Even appellant is claiming the classification under sub-heading 6002.49 Notification No. 6/2000-C.E., dated 1-3-2000 Sr. No. 164 - Obviously, the Textile Material used by them was of man-made fibre and would therefore not be covered by the said entry and moreover, they were further processing the goods using winches, Jet-dyeing and Tubular Dryer, etc. - Decided against assessee
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