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M/s Salem Textiles Ltd. Versus Commissioner of Central Excise, Salem

2016 (6) TMI 668 - CESTAT CHENNAI

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 .....

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s above was before the Tribunal in the case of Arunachala Gounder Textile Mills (P) Ltd. Vs Commissioner of Central Excise, Salem (2010 (12) TMI 195 - CESTAT, CHENNAI ). The Tribunal making a thorough analysis of the process of manufacture as well as .....

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6 - 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 appellan .....

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earned Commissioner (Appeals) found that the process of manufacture was as stated in para 6.1 of the order involved the process as extracted in para 6.2.1 of the said order, reading is under:- "The manufacturing process ofr a core spun yarn is i .....

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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 j .....

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of the front roll nip is at the left side of the drafted roving. Thus, both the drafted cotton roving and the drafted Lycra comes out as a single yarn with Lycra as the core." 3. Analysing the process of manufacture, character and nature as well .....

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xamining the rival entries in para 6.3.1. and 6.3.2 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 app .....

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