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2017 (12) TMI 325 - AT - Central ExciseClandestine removal - classification of goods - Flock printing of fabric - case of appellant is that the fabric partly covered with flock for design purpose is clearly excluded from heading 5907 therefore demand raised considering classification under 5907 is not sustainable - Held that: - As per tariff entry though after the main heading with one dash description is given as fabric covered partly or fully with textile flock or with preparation contained textile flock, however as per chapter note 5(c) the fabric partly covered with flock and bears designs resulting from this treatment is excluded from heading 5907. From the combined reading of Tariff entry and chapter note 5(c)., it is found that flock print on the fabric which resulted into design, the said flock printed fabric is excluded from heading 5907 and if the fabric is though printed with flock but it does not result into design, the said fabric will be classifiable under 5907 - In this fact of the present case there is no dispute that flock printing was done for the purpose of design, therefore we are of the clear view that flock printed fabric with design is not classifiable under 5907. After rejection of the proposal of the department regarding classification of subject goods under 5907, correct classification under 52,54,55 must be arrived at. This aspect has not been considered by the adjudicating authority - There is also a dispute that if the flock printing is done without aid power then product may not be dutiable, however this also the matter of facts which require a relook - issue of limitation is also kept open - appeal allowed by way of remand.
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