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2015 (1) TMI 1084 - CESTAT MUMBAIClassification of goods - goods were described as Embroidery in strips/motifs manufactured by the appellant with the aid of vertical type automatic shuttle machine with the aid of power - Held that:- As per Fairchild’s Dictionary of Textiles, Embroidery is defined as “an example of the decoration of fabric or leather ground with needle-worked Accessory Stitches made with thread, yarn, or other flexible materials. Although hand embroidery is a widely practiced craft, most commercially produced embroidered textiles are made by machine.” Similarly, as per the definition of Textile Terms and Definitions, Eleventh Edition of the Textile Institute, Embroidery is defined as “a decorative pattern superimposed on an existing fabric by machine stitching or hand needlework.” As per the Explantory Notes, Embroidery can be on visilale ground or without visible ground. In such case, the base fabrics would have been removed either chemically or otherwise. Therefore, Chapter Heading 5805 can cover both embroidery on the visible ground or without the visible ground. - there are two possible views which can be taken. The first view is that if there is dyeing or printing on the fabrics, then it would fall within the scope of Note 8 to Chapter 58. The other equally plausible view is that the embroidery itself cannot be considered as fabrics and, therefore, Note 8 to Chapter 58 would not apply. In view of the two possible views, the appellant has made out a case for grant of stay. - Stay granted.
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