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2013 (10) TMI 47 - CESTAT NEW DELHIConcessional rate of duty - Notification No. 29/2004 - manufacturing of tents - tents extendable made of cotton along with aluminium pipes, two way and three way joints and other accessories - Held that:- In the explanation (1) given in the notification it is stated that the goods of cotton not containing any other textile material, shall include goods made from fabric of cotton, not containing any other textile materials, even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. The last line of the explanation similar items used for stitching, fastening, holding or adornment of materials other than cotton is also mentioned. - the aluminium pipes and joints cleared along with the tent extendable are used for holding of the tents. - prima facie applicant had in a strong case for waiver of pre-deposit - stay granted.
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