Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 114 - AT - Central ExciseClassification of ‘Knitted Fibres Shed Net’ - Classification under CETH 39269099 or CETH 60069000 - Held that:- A specific entry in the CETA 1985 has to be the proper classification than a general entry in Chapter 39 of the CETA 1985, as per the Rules of interpretation to the CETA 1985. The Synthetic & Art Silk Mills Research Association (SASMIRA) Mumbai SASMIRA is linked to the Ministry of Textiles, Govt. of India, SASMIRA and after giving the definitions of Synthetic Textiles, warp knitted fabric etc opined in their letter dt.18.04.2012 &15.03.2013 that the product manufactured by the appellant is ‘Warp Knitted Fabrics Technical Textile made up of man made synthetic yarn of width less than 5 mm. As per F.No.1(11)/2011/TTC/Vol.XX, dt.07.02.2012 written to the appellant by Assistant Director, Govt. of India, Ministry of Textiles, Office of the Textile Commissioner, Mumbai appellant s unit has been registered as a technical textile unit in the records of the office of Textile Commissioner and has been allotted registration No.05152007. As per the Technical Textile literature issued by office of Textile Commissioner, Ministry of Textile, Govt. of India ‘Agrotex’ includes technical textile products used in Agriculture horticulture (incl.floriculture), fisheries and forestry. In view of Chapter Note-1(p) of Chapter 39, Section Note-1(g) of Section XI, Chapter Note 1 & 1A of Chapter 54 of the Central Excise Tariff Act 1985; read with relevant HSN Explanatory Notes; the ‘Knitted Fabrics Shed Nets’ manufactured by appellant will be appropriately classifiable under Chapter 60 of the Central Excise Tariff Act 1985 - Decided in favour of assessee.
|