2004 (8) TMI 159 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that float cutting on woven pile fabrics does not result in a new product classified under CET sub-heading No. 5801.22. The duty demand of Rs. 65,04,104 was set aside. The tribunal upheld the Commissioner (Appeals) decision based on CBEC Circular No. 363/79/97-CX, stating that float cutting does not change the classification of woven pile fabrics from sub-heading 5801.21 to 5801.22. The appeal by the Revenue was rejected.