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TMI Blog1998 (2) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of duty of Rs. 1.44 crores approximately and penalty of Rs. 70,000/-. 2. Advocate for the applicant says that the additional duty has been demanded on the finding that the woven pile fabrics manufactured by the applicant is corresponding to goods not of Heading 5508.00 of the Central Excise Tariff as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een subjected to process and hence duty applicable would be the duty under 5508 and consequently demanded duty. He contends that subsequent to the manufacture of the fabrics in question no processes are carried out. In the course of manufacture, the pile on the surface of the fabric is subjected to cropping in order to ensure that the yarn comprising the pile is of uniform length. He relies upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bric comes into existence before such a process is carried out and therefore must be considered to be fabric after such a process is carried out. 3. Pile fabric, as it is named denotes a fabric which has on it hair fibre projecting from one surface. Prima facie it is reasonable to accept that for such a fabric to be rendered suitable for use and hence marketable, the pile must be of uniform le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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