9911796707
TMI Blog2003 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... for the 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 retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;Notice dt. 23-8-1995 was similarly 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 proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed embroidered fabric in the market. Further manufacturer found that Chapter Note 8 to Chapter 58 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 approvin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cee Dyeing & Printing Works Order No. CB/426 to 428/03 - WZB, dated 12-3-2002 have held that 'embroidery' is not fabrics and Chapter Note 8 is not applicable since it is applicable only to fabrics. This 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, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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