2001 (5) TMI 746

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..... appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order the benefit of Notification No. 63/87-C.E., dated 1-3-87 was denied to the appellants. 2. Heard both sides. 3. The appellants are engaged in the manufacture of Coated Fabrics falling under Chapter 5903.19 of the Central Excise Tariff Act, 1985 and were claiming the benefit of N .....

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..... ong as the base fabrics used in the manufacture of finished products, remains cotton and finished products fall with the Tariff sub-heading 5903.19 of the Central Excise Tariff Act, 1985, then, irrespective of the classification of the base fabrics used in the manufacture, the duty payable will be that of base fabrics under Chapter 52 of the Tariff plus rate prescribed under the Notification No. 6 .....

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