2006 (7) TMI 364

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..... l filed by the department against an order of the Commissioner (Appeals) classifying Grey Cotton terry towelling fabric in running length under Heading 63.02 of the CETA Schedule in favour of the assessee. The appellant wanted the item to be classified under SH 5802.21 of the said Schedule. We have examined the records and heard learned SDR for the department. There is no representation for the .....

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..... Bed linen, Table linen, Toilet linen and Kitchen linen 3. It appears from the records that the assessee was classifying the goods under SH 5802.21 till 31-3-1998. On 1-4-1998, they filed a revised declaration under Rule 173B for classifying the goods under SH 6302.00 and claiming exemption under Notification No. 7/97-C.E., dated 1-3-1997. That classification was opposed by the department. .....

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