TMI Blog2017 (1) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... be classified in the heading that relates to use of staple fibre. It would appear that the two lower authorities have erroneously presumed that the product of the appellant is classified under heading 5508 - appeal allowed - decided in favor of appellant. - E/3954 & 3955/2005 - A/94607-94608/16/EB - Dated:- 19-8-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri M.H.Patil, Advocate for the appellant Shri S.Hasija, Superintendent (AR) for the respondent ORDER Per C J Mathew M/s Shree Saibaba Silk Mills is before the Tribunal for the second time. On the former occasion, when appellant had challenged the order of Commissioner of Central Excise (Appeals), Mumbai III, who had di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from August 1988 to October 1988. 3. It is, and has been, the contention of appellant that the goods manufactured by them had not been subject to alteration of rate of duty and they were, hence, not required to file a revised classification list or be liable to differential duty. According to them, whenever two notifications govern the levy of effective duty on a particular product, the assessee has the privilege of opting for the more beneficial of the two. 4. Learned Counsel for appellant took us through the classification and the exemption notifications. It was pointed out that in the first notification no. 60/87-CE dated 1st August 1987, goods covered by heading 5409 and 5508 were grouped together and accorded the same slabs of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout cotton, but without any other textile material while the second was for fabrics of nylon filament yarn, with or without fibres of cellulosic origin including cotton, but without any other textile material. Obviously, the fabric that was primarily made of nylon filament yarn was in the second category because the first category excluded fabrics with nylon in the composition. While nylon is an entirely synthetic material, fibres or yarns of cellulosic origin are derived from wood. The fabrics manufactured by appellant are made of nylon filament yarn (33%), viscose yarn (65%) and zari (2%). Undoubtedly, an assessee is entitled to exercise the option to claim any one of the prevailing effective rates. Since the first category in notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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