2015 (8) TMI 941 - SCH - Central Excise

Classification of goods - Classification of fabric under Heading 52.07 or under Heading 59.06 - Held that - issue involved in the present appeal is covered in its order dated 23-2-2015 wherein the Court has affirmed the findings of the Tribunal in the case of ASHISH ENTERPRISES 2002 (6) TMI 79 - CEGAT, MUMBAI holding that the fabric in question shall be classifiable under Chapter Heading 52.06 of Central Excise Tariff and not under Heading 59.06. Since the issue of classification stands settled in the aforesaid case which is also the issue involved in the present case, finding no merit in this appeal - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal as the issue of classification of fabric under Central Excise Tariff was settled in a previous case where it was classified under Chapter Heading 52.06, not 59.06. (Case Citation: 2015 (8) TMI 941 - SC)