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2016 (6) TMI 668 - AT - Central ExciseClassification - goods manufactured by the appellant is single yarn with layers as the core falling under sub-heading no.5205.11 OR the goods falling under sub-heading 5205.90 - Held that:- Examining the rival entries as well as the scope and intent of the entries, the Authority came to the conclusion that the claim of the sub-heading by the appellant as 5205.00, does not attract the goods manufactured by the appellant to its fold. Rather that attracts the sub heading 5205.11. Issue as above was before the Tribunal in the case of Arunachala Gounder Textile Mills (P) Ltd. Vs Commissioner of Central Excise, Salem (2010 (12) TMI 195 - CESTAT, CHENNAI ). The Tribunal making a thorough analysis of the process of manufacture as well as examining respective sub-headings held in favour of Revenue that the goods manufactured by appellant therein shall fail under the sub-heading 5205.11.
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