TMI Blog1997 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... inuing the classification of the goods under sub-heading 5804.90, the Asstt. Commissioner Central Excise, Division III, Ahmedabad did not approve it as claimed. The Asstt. Commissioner took the view that with the amendment of the Heading 58.04 the round mesh mosquito nettings of cotton would be classifiable under sub-heading 5804.11 of CETA and issued show cause notices for changing the classification on 4-7-1995 and also issued four other show cause notices for demanding duty totalling Rs. 14,65,999.71. On considering the reply thereto the Asstt. Commissioner changed the classification as proposed and confirmed the demand by an order dated 23-4-1996. The appeal against the Asstt. Commissioner s order was allowed by the Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable under sub-heading 5804.11 of CETA as correctly held by the Asstt. Commissioner. 3. Shri Uday Joshi, the ld. Counsel appearing for the respondents submitted that the goods in question are admittedly woven fabrics. Heading 58.04 does not include woven fabrics. The learned Counsel pointed out that in the 1995 Budget there were also amendments to Heading 52.07 which was amended to cover woven fabrics of cotton. Before amendment, the description under Heading 52.06 was different and it referred to cotton fabrics woven on looms other than handlooms. Thus according to the respondents Heading 52.07 after the amendment would be specific for the products in question and should be preferred. The ld. Counsel also pleaded that in case the class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5804.19 of other textile material 15% 5804.90 other Nil According to the General Explanatory Notes to the CETA - where in column (3) of the Schedule, the description of an article or group of articles under a heading is preceded by - (single dash) the said article of group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading, where, however, the description of an article or group of articles is preceded by - - (double dash), the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has (single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable because that sub-heading after the amendment would cover only Tulles, net fabrics and lace other than those in the manufacture of which power or steam is used, and in respect of the goods in question that admittedly is not the case. 6. It has been argued by the respondents that with the simultaneous amendment to Heading 52.07 CETA the round mesh mosquito netting as woven fabrics are specifically covered thereunder. However, this aspect stands settled by the Tribunal decision in the case of Mehta Nettings (supra) wherein the Tribunal repelled the claim for classification of the goods as woven fabrics under Chapter 52 CETA and held that under the textile tariff scheme, special woven fabrics have been specifically mentioned in Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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