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Tirupathi Nonwoven Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (10) TMI 646 - CESTAT MUMBAI

Demand of CENVAT credit availed - classification of goods - non-woven textile fabrics falling under CETA 56.03 or classified under 39231090 - reliance placed in the decision of case of PORRITTS & SPENCER (ASIA) LTD. Versus STATE OF HARYANA [1978 (9) TMI 72 - SUPREME COURT OF INDIA] - Held that: - 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 classificat .....

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le under heading 5602. Thus, the reliance placed on the said decision in the show-cause notice is totally irrelevant. The HSN clearly recognize non-woven textile manufactured by thermal/mechanical bonding of yarn as textile falling under Chapter 56 - demand not justified - appeal allowed - decided in favor of appellant. - Appeal No. E/90138/2014-Mum - Final Order No. M/88643/16/EB and A/88644/2016-WZB/EB - Dated:- 21-7-2016 - M.V. Ravindran, Member (Judicial) And Raju, Member (Technical). Shri. .....

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nt 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 .....

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t the said heading 29.23 is intended to cover articles like, boxes, cases, crates, etc. The goods manufactured by the appellant cannot be compared with such goods. The learned Counsel explained that the said non-woven fabrics is manufactured from the polypropylene chips procured by them. He explained that the polypropylene chips is melted and passed through spinnerets and filament yarn is made out of the polypropylene chips. The said filament yarn is spread thinly and pressed under heat to manuf .....

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ing. In their 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 .....

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goods. Therefore, it should be under heading 2923. He argued that the appellants contention that the product is used in manufacture of sanitary napkins as it only provides a leak proof covering of the Napkins and not the absorbent material. 5. We have gone through the rival submissions. We find that the show-cause notice is based on the following observations of Hon ble Supreme Court in the case of Porritts & Spencer (Asia) Ltd. 1983 (13) ELT 1607 (SC). Apex Court concluded taking note of di .....

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