2005 (9) TMI 342

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..... SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The application for waiver of pre-deposit of duty of Rs. 22,70,926/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Mumbai as a result of classifying Flock Printed Fabrics (fabric covered partially or fully with textile flocks or preparations containing textiles) under C .....

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..... n entry under Chapter Heading 59.07 for fabric covered, partially or fully with textile flocks or with preparation containing Textile flocks. Prima facie the Commissioner was required to go into the applicability of Note 5 to the fabric in question. Since prima facie the applicants have shown that the disputed fabrics are covered by Note 5(c) to Chapter 59, prima facie their goods cannot fall for .....

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