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2005 (3) TMI 121 - SC - Central ExciseWheteher by virtue of the words "under Chapter 52, Chapter 54 or 55" in Column 4, the exemption under Notification 82/88-C.E., dated 1st March, 1988 was only available to goods, the base fabric of which was classified under any of those Chapters? Held that:- It is clear from the language of the Notification that the exemption was granted to the goods described in Column 3. Column 3 speaks of 'base fabrics of cotton'. The word cotton is not limited by reference to any Chapter Heading. Therefore, textile fabrics impregnated, coated, covered or laminated with plastics of base fabric of any form of cotton under any Chapter of the Central Excise Tariff Act, would be entitled to the benefit of the Notification at the rates specified under Column 4. As far as the rate is concerned the applicable rate would be that which was leviable on base fabrics under Chapter 52, Chapter 54 or 55 as specified against the various serial numbers in the Notification. Incidentally, It may also be mentioned that in the present case, the appellant's base fabric was cotton which was classifiable under Chapter 60 Tariff Heading 60.01. By Notification 109/86-C.E., dated 27-2-1986 the rate of duty as far as goods classifiable under, inter alia, Heading No. 60.01 was put on par with the rate for woven fabrics falling under, inter alia, Chapters 52, 54 or 55. In real terms therefore there was no distinction, as far as rates were concerned, with regard to the appellant's goods.
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