9911796707
TMI Blog2003 (12) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri S. Singhal, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellants are processors of cotton and man-made fabrics and hold a Registration for the said processing attracting Central Excise levy. 2. They had - (a) Received duty paid embroidered fabrics classified under Heading 5805 of Central Excise Tariff Act, 1985 for processing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-1996 alleged clearance made under classification heading 5804 to be with wrong exemption. (d) The original authority found that embroidery was done on Grey fabrics of cotton or man-made fabrics, which were subjected to bleaching, dyeing, printing and any other process in order to make them suitable for wearing, the process being incidental and ancillary to completion of manufactured product an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prior to that date were not maintainable. Hence this appeal. 3. Heard both sides and considered the material, it is found - (a) The Commissioner (Appeal's) order is not approving the demands for clearance prior to 15/16th March 1995 are not under challenge. (b) Tribunal vide its order in the case of Parekh Prints - 2003 (157) E.L.T. 406 (T) = 2003 (59) RLT 328 in para 2, have held that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of chapter note after 15/16th March, 1995. (d) In this view, this matter is required to be referred to Larger Bench to resolve the issues as regards the application of Chapter Note 8 to Chapter 58. 4. In view of the findings herein, the following question is proposed - "Whether Chapter Note 8 to Chapter 58 of Central Excise Tariff Act, 1985 would apply to value additions due to processing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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