2014 (10) TMI 51

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..... 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 usi .....

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..... The applicant claimed the benefit of the exemption contained in entry 163 of the table to notification 6/2000. This was denied on the ground that it only applied to fabrics of cotton, and the fabrics that the applicant dyed were a mixture of cotton. 2. Counsel for the applicant says that if that is the case, the benefit of the exemption contained in entry 164 which applied to goods of Chapter 6 .....

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..... the impugned order and remand the matter to the Commissioner (Appeals) for passing orders on this submission, after considering the material that either side may produce. 4. While determining the duty payable, the value of the fabrics that the assessee declared has also been enhanced. We therefore make it clear that this aspect is also kept open in the proceedings before the Commissioner (Appe .....

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..... rtain whether more than one process was carried out on one and the same fabric and whether any Modvat Credit has been taken. 5. Ld. AR reiterates the findings and states that the goods being manufactured by them are classifiable under sub-heading 6002.49 of Schedule to the Central Excise Tariff Act. There is no dispute that they were processing the knitted fabrics made of cotton, viscose and ot .....

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..... ocess, provided no credit under Rule 57A or 57B or 57Q of the Central Excise Rules, 1944 has been availed. 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. 7. In view of above, we do not find any reason to interfere wit .....

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