TMI Blog2003 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.S. Sekhon, Member (T)]. The appellants are processors of cotton and man-made fabrics and hold a Registration for the said processing attracting Central Excise levy. 2. They had - (a) Received duty paid embroidered fabrics classified under Heading 5805 of Central Excise Tariff Act, 1985 for processing and return the same after processing to the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilarly worded as notice dt. 3-2-1995. (iii) Notice dt. 17-1-1996 alleged clearance made under classification heading 5804 to be with wrong exemption. (d) The original authority found that embroidery was done on Grey fabrics of cotton or man-made fabrics, which were subjected to bleaching, dyeing, printing and any other process in order to make them suitable for wearing, the process bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 came into force from midnight of 15/16th March 1995, therefore held demands prior to that date were not maintainable. Hence this appeal. 3. Heard both sides and considered the material, it is found - (a) The Commissioner (Appeal s) order is not approving the demands for clearance prior to 15/16th March 1995 are not under challenge. (b) Tribunal vide its order in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would cause us to come to a finding that there is a difference in opinion about the application of chapter note after 15/16th March, 1995. (d) In this view, this matter is required to be referred to Larger Bench to resolve the issues as regards the application of Chapter Note 8 to Chapter 58. 4. In view of the findings herein, the following question is proposed - Whether Chapter Note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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