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2017 (4) TMI 689 - AT - Central ExciseClassification of goods - Laces having plain border on either side which were declared as braided fabrics - classified under chapter heading 58.04 of CETA or under chapter heading 58.08 of CETA - Held that: - the assessee has been manufacturing the product by using briading or spindle machine, which are used for manufacturing braid only and when there are clear cut reports of two experts, who visited the factory and seen the manufacturing process and the machine, clearly holding that the assessee is manufacturing braids on their Hacoba Machine there is no scope to differ from the stand of the assessee that the item in question is classifiable under chapter heading 58.08 of First Schedule to the CETA, 1985 - appeal allowed - decided in favor of appellant.
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