Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 489 - AT - Central ExciseClassification of manufactured item - nylon/viscose fabrics - demand - Held that: - We see from chapter 54 of the Schedule to the Central Excise Tariff Act, 1985 that headings from 5409 cover various types of fabric made of manmade filament yarn with 5412 specifically for fabric made of polyester filament yarn. 5410 is for fabrics processed without aid of power or steam and 5411 relates to handlooms. Hence, if the impugned product were to be covered by chapter 54, the only plausible heading is 5409. Heading 5508 is for fabric made of staple fibres. As the product of appellant contains nylon, it cannot be classified in the heading that relates to use of staple fibre. It would appear that the two lower authorities have erroneously presumed that the product of the appellant is classified under heading 5508 - appeal allowed - decided in favor of appellant.
|