TMI Blog2017 (4) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... item in question is classifiable under chapter heading 58.08 of First Schedule to the CETA, 1985 - appeal allowed - decided in favor of appellant. - Excise Appeal No. 3492 of 2010 - Final Order No. 52773/2017 - Dated:- 10-4-2017 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Sh. S. K. Pahwa, Advocate for the Assessee Sh. H. C. Saini, AR for the Revenue ORDER Per Ashok K. Arya M/s Orient Apparels Pvt. Limited (M/s OAPL) is in appeal against order-in-appeal No.368/CE/D-II/10 dated 30.07.2010 whereunder order-in-original dated 29.09.2009 passed by the Additional Commissioner has been sustained. The order-in-original has inter-alia held that the item namely Lace manufactured by the appellant- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent issued show cause notice dated 18.04.2001 to the assessee M/s OAPL inter alia stating that why the subject goods namely Laces with the plain border on both sides not be classified as under chapter heading 58.04 of Central Excise Tariff Act, 1985. 3.3 The order-in-original passed by the Additional Commissioner confirm the classification of the goods as braided fabric under chapter heading 58.04 of Central Excise Tariff Act, 1985 and also confirms the duty of Central Excise as mentioned earlier. This order was appealed against by the assessee before Commissioner (Appeals), who sustains the order-in-original passed by the Additional Commissioner. Hence, the assessee is in appeal before this Tribunal. 4. With the above background, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le machines. It is also mentioned that braid is used for edging or ornamenting certain articles of apparel (e.g. decorative trim and piping) or furnishing articles (e.g. tiebacks for curtains), as sheathing for electrical wiring, for the manufacture of certain shoe laces, anorak or track suit cords, cord belts for dressing gowns, etc. It has been argued by the appellant that the subject product has been manufactured on braiding or spindle machine only. If it is so, then department s contention that the subject product braid/ Lace is classifiable under Central Excise Tariff heading 58.04 and not under 58.08 cannot be sustained. In other words when the item is being manufactured on braiding or spindle machine the product has to be called brai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal of IIT, Delhi, who issued the said report. 9. After having gone through the description of the rival chapter heading and the fact that the assessee has been manufacturing the product by using briading or spindle machine, which are used for manufacturing braid only and when there are clear cut reports of two experts, who visited the factory and seen the manufacturing process and the machine, clearly holding that the assessee is manufacturing braids on their Hacoba Machine there is no scope to differ from the stand of the assessee that the item in question is classifiable under chapter heading 58.08 of First Schedule to the Central Excise Tariff Act, 1985. 10. In the light of above discussions, the impugned order is set-aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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