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2016 (9) TMI 683 - CESTAT NEW DELHI

2016 (9) TMI 683 - CESTAT NEW DELHI - TMI - Classification - woven goods - It was contended that, all these goods are actually labels/labels tapes bearing lace like ornamental designs/images and were manufactured by the similar process of weaving along with other labels of various designs falling under CETH No. 58.07 attracting nil rate of duty. - goods falling under Chapter Heading 58.04 or CETH No. 58.07 - Held that:- Considering the Explanatory Notes of Chapter Heading 5804, when the subject .....

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r 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 pertains to classification of goods called as Lace, tape, bale, than etc. 3. The original adjudicating autho .....

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04 on which duty is to be charged. The Commissioner (Appeals) in the impugned order also held that value of the trading sale of the appellant has to be deducted from the value of clearances of lace and then demand be reworked accordingly. 4. The appellant is before this Tribunal against the order in appeal passed by Commissioner (Appeals). The appellant inter alia pleads that all these goods are actually labels/labels tapes bearing lace like ornamental designs/images and were manufactured by the .....

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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 g .....

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dual/firm etc. whereas goods described as lace are ornamental patterns/designs intended to be used by the garment industry for ornamental purposes, though the manufacturing process for all these items may remain same, which the appellant is naming as weaving process. 8.1 The rival tariff headings here are Chapter Heading 5804 and 5807. The description given in these Chapters i.e. 5804 and 5807 are as follows: 5804 TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; L .....

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r 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 themselves give pattern effects. The design elements and background of mesh or brides are usually produced simultaneously but sometimes the design elements .....

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Such products are classified as embroidery in heading 58.10 as are also true laces which have been subsequently embroidered, and encrusted lace produced by sewn appliqui work. Unlike tullies gauzes or other loosely woven fabrics, lace does not have distinct warp and weft. It is often executed with a single thread and when more than one thread is used it fulfils the same function. Lace may be made by hand or machine. (Emphasis supplied) 9. Explanatory Notes to HSN on Chapter Heading 5804 specifi .....

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