TMI Blog2005 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (T) (Oral)]. Both these appeals filed by the Revenue arise from the same impugned order-in-appeal and are taken up for decision by this common order. Brief facts of the case are that the respondents are manufacturing terry towelling cloth in running length having dividing thread to demarcate the individual towel. The goods are assessed under Heading 63.02. The grounds advanced by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Commissioner (Appeals), the Commissioner (Appeals) gave a finding that once duty has been assessed under Heading 63.02, even if any further process such as bleaching, dyeing, or cutting to size and stitching does not change the classification of the product and therefore, no further duty can be charged on the respondents. 2. Shri C. Mani, learned JDR appearing for the Revenue pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as duty paid after being classified under Heading 63.02. Therefore, any process which has been undertaken subsequent to that does not change the classification of the product and no further duty can be charged on the same. He relied on the decision of the Tribunal in the case of CCE, Madras v. Binny Ltd. (B C) Mills reported in 2003 (158) E.L.T. 835 wherein it was held that product manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(b) of Section XI of CETA 1985. Once classification of the product in question has been decided and it has been cleared on payment of duty under that heading, thereafter even if any further process to improve the quality of the product, without changing the classification, is undertaken, further duty cannot be charged on it. Relying on CEGAT decision in the case of CCE v. Binny Mills (supra), we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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