TMI Blog2011 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, the same is required to be adhered to instead of adopting the definition from other field - It is not the Revenue s case that mattress ticking fabric falls under the definition as reproduced - As such, do not find any infirmity in the order of the Commissioner (Appeals), the appeal filed by the Revenue is accordingly rejected. - 684 of 2007 - C/380/2011(PB) - Dated:- 18-8-2011 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pholstery fabric . On visual examination of mattress ticking fabric in question, found to be upholstery fabric, the Revenue entertained the view that the same were covered under the serial no.102 of Notification No.14/2005 dt.1.3.2005 and which attracted higher rate of duty. Accordingly the samples were drawn and sent to Textile Committee, Naraina. As per the report of the Textile Committee dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for use in the mattress. He also observed that the importer is manufacturer of mattress and fabric in question has been used by him for manufacture of mattress, declaration made by the importer cannot be doubted. 5. In view of the above, the Commissioner (Appeals) observed that the moot question requires to be decided is whether the benefit of notification of serial No.103 can be extended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress ticking fabric is not covered by the definition of upholstery fabric . It is admitted legal position if the definition is given in the notification, the same is required to be adhered to instead of adopting the definition from other field. It is not the Revenue s case that mattress ticking fabric falls under the definition as reproduced above. As such, we do not find any infirmity in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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