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2016 (6) TMI 668 - CESTAT CHENNAI

2016 (6) TMI 668 - CESTAT CHENNAI - TMI - Classification - goods manufactured by the appellant is single yarn with layers as the core falling under sub-heading no.5205.11 OR the goods falling under sub-heading 5205.90 - Held that:- Examining the rival entries as well as the scope and intent of the entries, the Authority came to the conclusion that the claim of the sub-heading by the appellant as 5205.00, does not attract the goods manufactured by the appellant to its fold. Rather that attracts t .....

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r Nos. 40105-40107/2016 - Dated:- 21-1-2016 - D N Panda, Member (J) And R. Periasami, Member (T) For the Appellant : Ms. Mythilil, Adv For the Respondent : Mr. K.P. Muralidharan, AC (AR) ORDER Per D N Panda The precise question in this appeal is whether the goods manufactured by the appellant as per the process recorded by learned Commissioner(A) in para 6.2.1 of the appellate order is single yarn with layers as the core falling under sub-heading no.5205.11 or the goods falling under sub-heading .....

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o accommodate the Lycra (spandex) filament spools. The modified creel consists of two rolls of 2" diameter, which is driven from the bottom roll by means of sprockets and chains. The Lycra filament after having drafted to the required amount is passed over V' grooved roll position just above the front top roll so that it goes just behind the front top roll into the nip. Cotton roving is as usual fed at the back of the drafting system. The position of the V' groove roll is also such .....

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