TMI Blog2017 (10) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods manufactured by the appellant contained other textile materials along with cotton and hence, not entitled to take concessional rate of duty under the notification - period of dispute is July, 2008 to June, 2014 - Held that:- From the test results, it is found that the appellant has used raw materials in the form of cotton, not only cotton but also other fibres such as wool acrylic, etc. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar, Advocates, for the Appellant. Shri H.C. Saini, AR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - These appeals are filed by assessee as well as Shri Tarun Bir Singh, Director against the Order-in-Original Nos. ALW-EXCUS-Com-003-1415, dated 26-12-2014 and ALW-EXCUS-Com-0181516, dated 23-12-2015. The appellant-assessee is engaged in the manufacture of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Shri Anjani Kumar and Shri H.C. Saini, learned Counsels for the parties. 3. The learned counsel for the appellant submitted that the appellant will be entitled to the benefit of notification. He referred to the test result of the sample which was tested by the Chemical Examiner and submitted that since cotton was predominant in goods manufactured by the appellant, the goods should be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic 8.8% Polyester 5.7% Wool 5.4% Nylon 4.6% Viscose 6.9% Polyethene Non-woven Sheet 3.0% Dust adhesive balance Raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt contain significant amount of fibres other than cotton also. Consequently the benefit of exemption will not be available to the appellant. 8. The case law cited by the appellant has dealt with the classification of the goods containing more than one textile material. Same is not applicable to the present case which deals with only the benefit of exemption notification. 9. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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