1999 (2) TMI 122

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The classification of blankets manufactured by the appellants herein is the issue for decision in the present appeal - the assessee claims classification under CET sub-heading 6301.00 while the revenue has confirmed classification under CET sub-heading 5603.00. The period in dispute is from 25-1-1990 to 3-8-1990. 2. The appellants have asked for a decision on merits and hence we heard t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te authority has relied upon Note 5(b) to Section XI of the CETA, 1985 which defines made-ups as produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (e.g. certain dusters, towels, table cloths, scarf squares and blankets) to hold that the blankets manufactured by the appellants are not made up textile articles .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... article, we agree with the appellants that the blankets manufactured by them fall for classification under CET sub-heading 6301.00. 4. The benefit of exemption under Notification 175/86 is also available to blankets, since the only reason for denying them such benefit was their classification by the Revenue authorities under CET sub-heading 5603.00 which was not covered by the SSI exemption no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X