9911796707
TMI Blog2014 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... 999.91 stand confirmed against them for the period January, 2004 to June, 2004, raised by way of issuance of show cause notice dated 1-4-2005 and also confirmed the duty of Rs. 20,93,139/- for the period July, 2004 to March, 2005, which stand raised by way of show cause notice dated 6-10-05. He also confirmed the interest in terms of Section 11AB and imposed penalty of Rs. 2 lakh in terms of Rule 25 of the Central Excise Rules, 2001 and 2002. Identical orders confirming demands and interest and imposing penalties were passed in other appeals also. 2. After hearing both sides duly represented by Shri B.L. Narasimhan, learned advocate for the appellants and Shri M.S. Negi, learned DR for the Revenue, we find that Commissioner has passed the impugned order in de novo proceedings, when the matter was earlier remanded by the Tribunal with specific directions, as reported in [2009 (233) E.L.T. 415 (Tri.-Del.)]. While remanding the matter, the Tribunal took note of two contending entries of Chapter 58 and Chapter 96 and held that in terms of Chapter Note 6 of Chapter 58, any item required to be classified under Heading 58.06, should have selvedges on both the edges of the narrow wov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Central Laboratory shall be obtained on the point as to whether the goods, in question, conform to the definition of 'narrow woven fasteners' in terms of the parameters for the same prescribed in Chapter Note 6 to Chapter 58. (2) The question of classification of the goods shall be decided after taking into account the CRCL's report and hearing the Appellants. (3) It goes without saying that if the goods, in question, are held to be classifiable under some heading other than 5806.10 and on this basis, some duty demand is confirmed, interest on duty at the applicable rate, as pointed out in the Revenue's appeal, shall also be chargeable." 3. In terms of above directions of the Tribunal, the sample was sent to Chemical Examiner, CRCL, New Delhi who reported as under :- "each of the two samples is in the form of double layered narrow strips (hook and loop tape fasteners) having width 2.54 cm and 9.6 cm respectively. In each case, the hook tape component consists of narrow woven pile fabric. The base fabric is made of multi-filament yarns and the cut raised loops (hooks) are made of monofilament yarns and are wholly composed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Oxide (I) Pvt. Ltd. v. CCE, Bolpur [2001 (128) E.L.T. 513 (Tri.-Kol.)] as also to Tribunal's decision in the case of Shalimar Paints v. CCE, Calcutta [2001 (134) E.L.T. 285 (Tri.-Kol.)] as confirmed by the Hon'ble Supreme Court in the case of Commissioner v. Shalimar Paints [2002 (145) E.L.T. A242]. 6. Now the question arises as to when the Chemical Examiner has not opined on the availability of selvedges on the edges of the fabrics, how the question has to be decided. The learned advocate has strongly pleaded that product being manufactured by them has the selvedges on both the edges and as such, the same would merit classification under Chapter 58. He has drawn our attention to the observations made by the Commissioner himself in the impugned order wherein he observed as under :- "It has been observed that woven nature and the dimensions of the impugned goods were never in dispute in this case. Samples, declared to be of unfinished Hook and Loop Tape, emerging at an intermediate manufacturing stage, and as submitted by the Party, have also been inspected. On visual inspection, they have been found to be soft, man-made, specially designed fabrics of width no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a lot of weight. It stands observed in the said order that there are 4 producers of domestic like product in India. The application stand filed by M/s. Sky Industries Ltd. and the other producers i.e. Magic Fasteners Pvt. Ltd., Delhi and M/s. Siddharth Filament Yarn Ltd. and M/s. Siddharth Magic Tape Pvt. Ltd. have supported the application. Accordingly, the authorities has recommended the Anti-Dumping Duties to be imposed by the Central Government on all imports of narrow woven fabrics having pile woven made up of man-made fabrics. They are also known as hook and loop tapes fasteners or Velcro tapes or fasteners, tapes falling under Customs Heading 58.06. As such, by referring to and relying upon the above findings of the Anti-Dumping authorities, we are of the view that product in question is required to be classified under Heading 58.06. 10. Our attention has also been drawn to the various invoices issued by other identical manufacturers wherein the goods are being classified by them under Heading 5806.10 and the said declaration are being accepted by their jurisdictional Central Excise authorities. 11. Apart from the above, the appellants has also got the samples t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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