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TMI Blog2007 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... C.A., for the Respondent. [Order per : K.K. Agarwal, Member (T). - This is Revenue's appeal. The brief facts of the case are the respondents, M/s. New Reshma Dyeing Pvt. Ltd. had filed a classification list dated 1-3-1994 classifying among other products, a product namely 'Embroidered duty paid cotton fabrics processed' under chapter heading 5805.13 claiming nil rate of duty vide Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) upheld the order of the Assistant Commissioner holding that once the liability on the embroidered fabrics has been discharged under sub-heading 5805.13 further processing will not amount to any processing duty and accordingly dismissed the Revenue appeal. It is against this order that the Revenue has come up in appeal. 2. On behalf of Revenue, it has been contended that Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, then embroidery stage duty become payable. Therefore once embroidered fabrics is subjected to processing, then processing stage duty is required to be collected under the respective chapter under which the base fabrics is classifiable and the processing stage duty cannot be ignored simply because the embroidery has been done first on grey fabrics and processing later on. The embroidered fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after processing be classifiable under Chapters 52 and 54 and since chapter note 8 was not in existence during the relevant period, the question of treating as manufacture does not arise. We also note that neither show cause notice nor the order-in-original seek to classify the processed goods under heading 58.05, on the other hand the Assistant Commissioner has approved the processed embroidered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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