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2016 (9) TMI 683

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..... the classification now in the present proceedings is Chapter Heading 5807 as the Revenue has not pleaded any other classification i.e. in lieu of Chapter Heading 5804 other than 5807. We accordingly hold that the goods presently deserve classification under Chapter Heading 5807 of Central Excise Tariff. - Matter remanded back for quantification of duty, if any. - Decided partly in favor of assessee. - Appeal No. E/2657/2009-Ex.(DB) - Final Order No. 53310/2016 - Dated:- 1-9-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri N. Mullick, Advocate for the appellant Shri R.K. Manjhi, D.R. for the respondent ORDER Per Ashok K. Arya 1. Both the sides were heard in detail. 2. The matter .....

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..... ng under CETH No. 58.07 with nil rate of duty. 5.1 The appellant further contends that the woven goods of the appellants cannot be considered as laces of CETH No. 58.04 particularly when the type of Jacquard Loom and its utilization is not in dispute including the goods in the form of a sample. They do not satisfy the terms of this heading and as such even because of the name as laces they cannot be classified under this heading. The appellant submitted a written note along with samples of the goods being manufactured by them. 6. The ld. DR has been represented by Shri R.K. Manjhi who has reiterated the findings given by the Commissioner (Appeals) in the impugned order. 7. We have carefully considered full facts of the case and th .....

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..... 58043000 Hand-made lace 58.07 : LABELS BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED. 5807.10 Woven 5807.90 Other 8.2 The Explanatory Notes to HSN for Chapter 5804 has inter alia explained the lace as follows. LACE Lace is an ornamental or decorative openwork fabric in which design elements (more or less intricate) formed by the interwisting of threads are joined either by meshes, usually of regular size and shape, forming an apparent openwork ground fabric, or by ornamental links (brides) which the .....

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..... ct goods are weaved by using the threads as warp and weft; the subject goods though may be described, commercially in the invoices by the appellant as lace and looking like lace, the same cannot be classified technically as lace under Chapter Heading 5804 of Central Excise Tariff. Consequently, the classification of subject goods under Tariff Heading 5804 is ruled out. 10. Considering the Explanatory Notes of Chapter Heading 5804, when the subject goods cannot be classified as lace under this Chapter, other classification in alternative in the present proceedings is Chapter Heading 5807. Therefore, only choice for the classification now in the present proceedings is Chapter Heading 5807 as the Revenue has not pleaded any other classifica .....

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