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2017 (2) TMI 377 - CESTAT MUMBAI

2017 (2) TMI 377 - CESTAT MUMBAI - TMI - Exemption N/N. 35/95-CE. - embroidery thread - Held that: - the yarn falling under chapter 51,52,54 or 55 is exempted except sewing thread subject to condition No. 5 - Since the product is admittedly embroidery thread it is other than the sewing thread therefore it is clearly eligible for exemption notification. - The circular No. 26/95 of the Commissioner Bombay also supports the claim of the appellants wherein it was clarified that even when the em .....

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t of the case is that the appellants are engaged in the manufacture of Art Silk Embroidery Sewing Thread falling under Chapter Heading 5401.20 of Schedule to the Central Excise Tariff Act, 1985. The appellant did not obtain registration from the Central Excise department. The factory of the appellants was searched on 8.11.1995 by the officers of the Directorate General of Anti Evasion. It was revealed that the factory premises is of M/s. Hari Thread Works. On scrutiny of the records it was found .....

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.95. The adjudicating authority while adjudicating the show cause notice denied the SSI exemption notification No. 1/93 dt. 28.2.1993 on the ground that the goods manufactured and cleared is under the brand name of Oasis which belongs to other person i.e. M/s. Hari Thread Works. The adjudicating authority as regard the claim of the appellants on the exemption Notification No. 35/95-CE dt. 16.3.95 did not give any proper finding. However in the order it is admitted that the product is embroidery .....

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. 1 of the table to the notification. Both the lower authority have not considered the claim properly of such notification. The issue of eligibility of the Notification No. 35/95-CE dt. 16.3.95 has been clarified by the Commissioner Bombay vide its Circular No. 26/95 dt. 26.12.95. He alternately submits that the product of appellants is also eligible for SSI exemption Notification No.1/93 dt. 28.2.93. For the reason that the brand Oasis does not belong to any other person earlier this brand was .....

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ongs to M/s. Hari Thread Works, which is another person therefore the appellant is not entitled for the exemption Notification No. 1/93-CE. He placed reliance on the following judgments: i) Kohinoor Elastics Pvt. Ltd. Vs. Commissioner of Central Excise, Indore 2005 (188) E.L.T. 3 (S.C.) ii) Commissioner of C. Ex., Trichy Vs. Rukmani Pakkwell Traders 2004 (165) ELT 481 (S.C) 4. We have carefully considered the submissions made by both the sides, we find that the appellants have at every stage cla .....

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