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2019 (5) TMI 809 - AT - Central ExciseClassification of goods - Laces - whether the goods manufactured are Laces and not Braid - retesting of samples denied - whether classified as lace under Chapter Heading No. 58.04 of CETA, 1985 or otherwise? - HELD THAT:- Although CRCL given a report, but, the said report has been challenged by the appellant vide its letter dated 17.05.2004 on the basis of various case laws and requested to visit their factory to know the manufacturing process as well as the machinery is used, but, the said request has not been accepted - In the CBEC Central Excise Manual, the procedure for retested is provided. Admittedly, in this case, the appellant has ask for retest and same has been denied on the flimsy ground, therefore, there is a violation of principle of natural justice. In the case of M/S ORIENT APPARELS PVT. LIMITED VERSUS CCE, DELHI [2017 (4) TMI 689 - CESTAT NEW DELHI] this Tribunal has examined the issue and after relying on the report of Department of Textile Technology, IIT, Delhi and the Technological Institute of Textile & Sciences, Bhiwani observed that to determine the classification in the case of braid and laces, examination of process of manufacture is required. Admittedly, in the present case, while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied - There is a gross violation of principle of natural justice. Appeal allowed - decided in favor of appellant.
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