9911796707
TMI Blog2001 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : V.K. Agrawal, Member (T)]. In this appeal filed by Revenue, the issue involved is whether the piled Acrylic Fabrics (Processed) in running length attracts duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and falls under Heading No. 60.01 of the Schedule to the Central Excise Tariff Act as claimed by the Revenue or under Heading No. 63.01 as decided b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 241 (S.C.), relied upon by the Commissioner (Appeals), is not applicable as in that case the intermediate product was Phenol Formaldehyde having shelf life of two to three days and could survive upto 15 days under regulated or controlled conditions; that in the present matter, the piled Acrylic Fabrics are of durable nature, easily moveable, saleable and marketable; that further blankets canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11-1-2001 [2001 (129) E.L.T. 489 (T)] has held that knitted fabrics (processed) are not marketable as such and are not goods. He also submitted that as per Note 5 to Section XI of the CETA, blanket fabrics would fall under Chapter 63 and not Chapter 60 and no additional excise duty is chargeable. He also relied upon the decision in the case of C.C.E., Jaipur v. Meca Quilts Ltd., 2000 (119) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d fabrics (processed) emerging at intermediate stage could be processed on the machines; the knitted fabrics (processed) acquired all the essential quality/characteristics of the blankets and no product known and understood in the trade/industry as knitted fabrics falling under sub-heading 6001.92 came into existence during the course of manufacture of acrylic blankets. The Tribunal also observed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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