TMI Blog1996 (6) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... Datar and A. Thiagarajan, Advocates, for the Appellant. Shri R. Victor Thyagaraj, SDR, for the Respondents. [Order per : T.P. Nambiar, Member (J)]. The present appeals are directed against the orders passed by the C.C. (Appeals), Madras. In the impugned order, it was held that the appellants are not entitled for the benefit of Notification No. 30/95, dated 16-3-1995. 2. Since all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Description of goods Rate 1. Woven pile fabrics, chenille fabrics, te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Tariff Item 58.02 and thereafter there is a comma and after that it was mentioned including narrow woven fabrics of a width not exceeding 30 cm. and not containing elastomeric yarn or rubber thread . They contended these falls under Tariff Item 58.06. It was also brought to our notice that in Chapter 58 under S. No. 6 the expression narrow woven fabrics is also defined. In such ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification and it should be read along with the previous five items. In this connection , he relied on the decision of the Tribunal in the case of M/s. Heeral Enterprises Anothers v. CC, Bombay, reported in 1986 (25) E.L.T. 269. 7. We have considered the submissions. It is now seen that the first two items fall under 58.01 i.e. woven pile fabrics and chenille fabrics. After each item there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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