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TMI Blog2016 (10) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... is 39231090. The demand was confirmed by the Commissioner and aggrieved by the said order, the appellants are before the Tribunal. 2. The appellant also filed a miscellaneous application for submission of evidence in support of their arguments that in case the appeal is decided against them they would be entitled to Cenvat Credit on these invoices. 3. The learned Counsel for the appellant argued that Chapter 39.23 where the said fabrics is sought to be classified reads as under: 3923 Articles for the conveyance or packing of goods of plastics; stoppers, lids, caps and other closures of plastics 3923.10 - Boxes, cases, crates and similar articles 3923 10 10 Plastic containers for audio or vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r case after spinning the yarn they are doing web formation by randomly lying the fibers. Then they do the bonding using the neat and mechanical bonding. Thus their products is squarely covered under the heading 5603 as non-woven fabrics. The appellant also relies on the clarification of non-woven spun fabrics issued by the HMRC. 4. The learned AR relies on the impugned order and submitted written submissions. It was argued by the learned AR that material which is predominant in the said product is plastic as it is manufactured out of granule of Chapter 39 and therefore it should be classified under Chapter 39. He also relied on the decision of the Hon'ble Supreme Court in the case of Shree Baidyanath Ayurved Bhawan Ltd., reported in 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nknown or unthought of and so many are the new techniques invented for making fabric out of yarn that it would be most unwise to confine the weaving process to the warp and woof pattern. Whatever be the mode of weaving employed, woven fabric would be `textiles. What is necessary is no more than weaving of yarn and weaving would mean binding or putting together by some process so as to form a fabric. The judgement was given while interpreting classified under Punjab General Sales Tax. While the manner of classification in the Punjab General Sales Tax Act was not the same as the manner of classification adopted in the Central Excise Tariff. The said Central Excise tariff is a very advanced scientific method of classification. The said tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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