9911796707
TMI Blog1999 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ma, Member (T)]. The short point for determination in these appeals is whether the net fabric woven on looms manufactured by the respondent is classifiable under Chapter Heading 5206 as claimed by the respondent or 5804.90 as held by the Department. 2. The facts of the case in brief are that the respondents are engaged in the manufacture of mosquito net fabric. They filed a Classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Tribunal in the case of M/s. Mehta Netting v. C.C.E. reported in 1990 (50) E.L.T. 316 is very relevant. He refers to para 10 and submitted that the observations made - In the other words the Tariff Entry 5804 excluded, inter alia woven fabrics. This means, one may argue that the net fabric woven in the instant case would be outside the purview of Entry 5804. At first sight, there ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed more so as net fabric appears under Heading 5804.00. 4. Shri Gopal Prasad, ld. Counsel appearing for the respondents herein submits that the fabric is manufactured by them by weaving on power looms. Thus, the fabric is woven fabric on power looms. He submits that a reading of Tariff Entry 5804 shows that woven fabrics on power looms will not be covered. He submits that since the fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter Heading 5804 is only a obiter dicta and not precedent. He, therefore, submits that their product qualifies for classification under Chapter Heading 5206 and prays that the appeal may be rejected. 5. We have heard the rival submissions. We have perused the case law. We have also perused the Tariff entry and description of goods against Chapter Headings 5206 and 5804. We find that wove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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