2000 (5) TMI 74

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..... uilted items out of quilted fabrics. The manufacturing process is as under : (i) The pieces of duty paid cloth (cotton, polyester, polyester cotton blend or viscose cloth) and one piece of cotton/polyester duty paid wadding are fed to the machine in a manner that top and bottom layers will be fabric and central layer will be wadding. (ii) This mass of cloth and wadding is stitched by the needl .....

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..... for classification under HSN Heading 58.11 are classifiable under 58.06 of the Schedule to the CETA, 1985, which corresponds to H.S.N. heading 58.11. He also denied the benefit of notification No. 217/86, dated 1-3-1986 since Chapter 58 was not covered by the notification. The lower Appellate Authority accepted the assessee's contention that quilt fabrics are not excisable product; hence, this app .....

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