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2022 (12) TMI 1108 - AT - Central ExciseClassification of goods - nonwoven felt fabrics falling under Central Excise Tariff Heading 5602 manufactured by it or not - eligibility for exemption Notification No. 29/2004-CE as amended by Notification No. 07/2012-CE - extended period of limitation - HELD THAT:- Exemption Notification No. 29/2004 is available for goods falling under Chapter 56 made of cotton and not to any other textile material. Undisputedly, the products of the appellant have 56 per cent cotton and 44 per cent of several other materials such as Acrylic, Polyester, wool, nylon, viscose as was found after test by CRCL. It has already been held by this Tribunal in MARK SPLENDOUR NONWOVENS P. LTD. VERSUS COMMR. OF C. EX., JAIPUR & ALWAR [2017 (10) TMI 1432 - CESTAT NEW DELHI] that the appellant is not entitled to the benefit of this exemption for the same products. Extended period of limitation - HELD THAT:- These are irrelevant because no extended period of limitation has been invoked in either of these two appeals. As far as the appellant’s submission regarding classification of textile materials by the predominant material by weight is concerned, we find that the dispute is not regarding the classification of the products but regarding the exemption notification. The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. There are no force in the arguments of the appellant. Respectfully following the decision of this Tribunal in the appellant’s own case for the earlier period, we hold that the appellant is not entitled to the benefit of the exemption notification. Appeal dismissed.
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