1999 (10) TMI 166

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..... uld specifically be rendered redundant. Similarly, the classification cited in Entry No. 4 to the Notification 45/86 as amended, the cotton fabrics not more than 15 cms. in width would be incorrect, as also a classification in Entry Nos. 5 and 6 of Notification 47/86. Since the redundancy is not to be attributed to a notification, this point reinforces the argument that the goods in question are correctly classifiable as claimed by the appellant. In the result, I allow the appeal and set aside the order of the Asstt. Collector". 2. Being aggrieved by this order, Revenue has filed the captioned appeal. 3. The facts of the case in brief are that the respondent is a composite textile mills and is engaged in the manufacture of vario .....

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..... mitted that the fabrics cleared by the respondents were admittedly of width not exceeding 30 cms. He submits that the respondents herein manufactured fabrics in such a manner by leaving perforations after every 30 cms. and then slit the fabrics to width of not exceeding 30 cms. He submits that admittedly the fabrics are of width not exceeding 30 cms. He submits that they are narrow width fabrics. He submits that selvedges are provided by leaving perforation in the fabrics and then cutting them at the perforation. He submits that the Asstt. Collector had rightly referred to Note 5(a) mentioned in Chapter 58 of HSN wherein woven fabrics of a width not exceeding 30 cms. whether woven as such or cut from wider pieces provided with selvedges (wo .....

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..... uired to be of width not exceeding 30 cms. but also having selvedges on both edges. He submits that the process of manufacture of the fabrics indicates that the fabrics are woven on noram (sic) looms. A perforation is created after every 30 cms. by providing some space. He submitted that at this space the fabrics are cut. He submits that there is no selvedge provided by any method to these fabrics cut at length not exceeding 30 cms. He submits that since the fabrics do not have selvedges, therefore, they cannot be classified under Chapter Heading 58.06. He, therefore, prays that the appeal may be rejected. 6. We have heard the rival submissions. We have also seen the literature cited and relied upon by both the sides. We have also per .....

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