2000 (5) TMI 549

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..... : S.S. Sekhon, Member (T)]. In this appeal, the issue revolves around the determination of classification of 7 lots of fabrics which were claimed and declared to be classifiable under Heading 5512.00 of Central Excise Tariff Act, 1985 as it stood during the relevant period i.e. 1986-1987. The officers of Central Excise had drawn samples and got them tested from the Dy. Chief Chemist and sam .....

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..... rics covered by the said lots and offered redemption fine in lieu of confiscation and imposed penalty on the appellants under Rule 9(2) and Rule 173Q(1) and demanded differential duty applicable under Chapter Heading 5508.00. 3. From the Chapter Heading description of Ch.5508.00 and 5512.00 we observe that fabrics made of staple fibres only would be covered under these headings. From the descr .....

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