TMI Blog2017 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice to the aggrieved, that is unsustainable - Revenue did not even go into detail to examine the character, nature as well as composition of such thread. In absence of any reason stated to the assesse to disturb the classification, the proceeding is devoid of merit - appeal allowed - decided in favor of appellant. - E/253/2006 & E/420/2006 - 42224-42225/2016 - Dated:- 5-10-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the tariff entry 5606.00 underwent change bringing the goods to the class as under, Revenue alleged that it shall come under the new Tariff heading 5606 .00 and the said tariff heading reads as under : 5606.00 Gimped yarn and strip and the like of Heading No. 54.04 or 54.05, gimped (other than those of Heading No. 56.05 and gimped horse-hair yarn; Chenille yarn (including flock chenille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, when the meaning of gimped yarn is given by the adjudicating authority that should be accepted by appellant. 5. Heard both sides and perused the records. 6. In so far as the history of classification of the goods is concerned, both sides are not in dispute as to classification under tariff heading 5606.00. In so far as the submission of appellant on SCN dated 10.03.2005 is concerned, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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