2003 (7) TMI 603 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal by remanding the case to the jurisdictional Commissioner for re-determination of the issues involved in light of previous decisions. The tribunal found that Note 8 to Chapter 58 does not apply to embroidery based on the scheme of the Tariff and other factors. The appellants were given the opportunity to raise all pleas before the Commissioner.