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TMI Blog2015 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... regular intervels along which the fabric can be cut. The grey knitted fabrics were being cleared to M/s. S. Kumars who subjected the same to washing, bleaching, dyeing and other processes. M/s S. kumars before taking up the fabric for processing, cut the same into the convenient lengths of 10 meters according to the size of their machines. The processed knitted pile fabrics are thereafter sent by M/s S. Kumars to their job workers who cut the processed fabrics along the indentations to convert the same into the towels. They also do the folding and stitching along the edges and thereafter packing. M/s DTEPL as well as M/s. S. Kumars Ltd. were classifying the knitted pile fabric in running length under heading 60.01 as knitted pile fabric wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by M/s DTEPL as well as by M/s S. Kumars have to be treated as made up textile articles classifiable under sub heading 6307.90. He pointed out to section note 5(f) of Section XI according to which for the purpose of this section, the term made up means fabric knitted or crocheted to shape, whether presented as separate items or in form of a number of items in the length. He pleaded that since the grey knitted pile fabrics manufactured by DTEPL and processed pile fabric manufactured by S. Kumars have indentations all along its length and towel can be made just by cutting the fabric along these indentations, the goods being manufactured by the Respondents should be treated as made up articles of textiles not elsewhere specified cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the case of M/s. S. Kumars vs CCE Indore (supra) has already decided this issue in favour of the respondent holding that the knitted pile fabric in running length is classifiable under heading 60.01 and not as textile made up under sub heading 6307.90. 5. Shri Pramod Kumar, Ld. JCDR in rejoinder sited the judgment of the Tribunal in the case of CCE Guntur vs. City Tax Private Ltd. Reported in 2006 (198) 366 wherein it was hold that tere-towel running length with dividing thread is classifiable under heading 63.02 of the Central Excise Tariff as made up textile article in view of note 5(b) of Section XI of the Tariff and is not classifiable under heading 58.02 of the Tariff as tere-towelling fabrics and also Tribunal s judgment in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extile made up articles not elsewhere specified under heading 6307.90 of the tariff or whether the same are classifiable as knitted pile fabrics under heading 60.01. 7. We find that in the Tribunal in the case of S. Kumars Ltd. Vs CCE Indore vide its judgment reported 2003 (154) ELT 684. after considering the above facts has held that the knitted pile fabrics in running length are classifiable under heading 60.01 and not heading 6307.90, and though the department has filed an appeal to Hon ble Supreme Court against this judgement, the same is still pending. In our view this judgment of the Tribunal is binding on us. Are regards the judgements of the Tribunal in the cases of CCE Guntur vs. city tax pvt. Ltd and CCE Madras vs. Binni ltd. (BM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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