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2015 (2) TMI 468 - AT - Central ExciseClassification of goods - Whether the grey knitted fabric in running length which emerges in the factory of DTEPL and the processed knitted fabric which emerges in the factory of M/s S. Kumars is classifiable as textile made up articles not elsewhere specified under heading 6307.90 of the tariff or whether the same are classifiable as knitted pile fabrics under heading 60.01 - Held that:- in the Tribunal in the case of S. Kumars Ltd. Vs CCE Indore vide its judgment reported [2003 (2) TMI 268 - CEGAT, NEW DELHI]. after considering the above facts has held that the knitted pile fabrics in running length are classifiable under heading 60.01 and not heading 6307.90, and though the department has filed an appeal to Hon ble Supreme Court against this judgement, the same is still pending. In our view this judgment of the Tribunal is binding on us. As regards the judgements of the Tribunal in the cases of CCE Guntur vs. city tax pvt. Ltd and CCE Madras vs. Binni ltd. (BMC Mills) (2005 (12) TMI 360 - CESTAT, BANGALORE) cited by the Ld. Jt. CDR we find that the dispute in these cases was as to whether the tere-towel cloth in running length with dividing thread was classifiable as textile made up under heading 63.02 in view of note 5(b) of Section XI of the tariff or whether the same was classifiable as terry-towelling similar woven fabrics other than narrow woves fabrics of heading 58.06 under heading 58.02. The issue involved in these cases is totally different and in our view the Tribunal s judgements in these cases are not applicable to the facts of this case, as in this case the dispute is as to whether the grey knitted pile fabrics in running length and processed knitted pile fabrics in running length are classifiable as textile made up or not in view of note 5(f) section XI of the Central Excise tariff, and it is precisely this issue which stands decided in favour of the respondent by the Tribunal s judgement in case of S. Kumars Ltd. Vs. CCE Indore - Decided against Revenue.
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