9911796707
TMI Blog2022 (12) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are as follows: Case Title Mark Splendour Pvt Ltd Vs. Commissioner of Central Excise and Customs, Central Goods and Service Tax, Jaipur-I Excise Appeal No. E/524649/2019- EX(DB) E/52650/2019-EX(DB) Amount Rs. 3,84,728/- Rs. 14,07,862/- Penalty Rs. 30,000/- Rs. 14,07,862/- Period Involved July, 2013 to August, 2013 July, 2014 to December, 2014 Date of SCN 30.07.2014 30.07.2015 Has extended period of limitation been invoked? NO NO OIO 25.02.2016 28.02.2017 OIA 31.05.2018 04.05.2018 2. We have heard Shri Anjani Kumar Singh, in person for the appellant and Shri Rakesh Agarwal, authorised representative appearing for the Department and perused the records. 3. The issue which falls for consideration in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34.3% by wt. Wool fibre 38.7% by wt. Cotton 22.5% by wt. Extraneous matter Balance 6. From the test results, we find that the appellant has used raw materials in the form of cotton, not only cotton but also other fibres such as wool acrylic, etc. In the finished goods also, the chemical examiner has recorded presence of acrylic polyester, wool, nylon and viscose mixed in cotton. 7. The notification extends the concessional rate of duty only for goods of Chapter 56 if the goods are made of cotton not containing any other textile material. The test result has clearly shown that the finished goods manufactured by the appellant contain significant amount of fibres other than cotton also. Consequently the benefit of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 29/2004-CE as amended; (v) If one textile material predominates by weight, the goods have to be classified as if they are consisting of that textile material. If no textile is predominant, it should classify under the heading of the material which occurs last in the tariff. 6. We have considered the submissions made by the appellant and learned authorised representative for the Department. 7. Exemption Notification No. 29/2004 is available for goods falling under Chapter 56 made of cotton and not to any other textile material. Undisputedly, the products of the appellant have 56 per cent cotton and 44 per cent of several other materials such as Acrylic, Polyester, wool, nylon, viscose as was found after test by CRCL. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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