TMI Blog2011 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... emand to the Tribunal for de novo consideration of all the issues that arise for consideration afresh - 7440-7442 of 2003 - - - Dated:- 17-3-2011 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. [Order]. - In these appeals the assessees carried out embroidery and such grey textile fabrics after embroidery are subjected to further processes, such as, bleaching, mercerising, dyeing, print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate to extract the entire Heading 5805, which reads as follows :- 58.05 Embroidery in the piece, in strips or in motifs - Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power. 5805.11 - Embroidery without visible ground 10% Nil 5805.19 Other 10% Nil 5805.90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on embroidery work and also manufacturing work by dyeing and heat-setting. Counsel appearing for the respondent, however, refutes the aforesaid submission and contends that in the present case sub-heading 5805.19 is not attracted and what is attracted is sub-heading 5805.90, which is the residuary entry for heading 5805. It was also contended by the counsel appearing for the respondent that he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the dispute. If such machine(s) are not used, whether heading 5805 would at all apply is one of the issues and, even if such machine(s) is/are used, whether or not the respondents were carrying out manufacturing activity and, therefore, could be classified under sub-heading 5805.19 would be the other issue which is required to be decided. 7. All these issues having not been considered and dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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