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TMI Blog2006 (5) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri U.H. Jadhav, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is a stay application against the demand of duty amounting to Rs. 5,11,605/- (Rs. Five Lakhs Eleven Thousand Six Hundred Five Only) and imposition of penalty of Rs. 5,56,000/- (Rs. Five Lakhs Fifty-Six Thousand only) on the appellant M/s. Eternal, Mumbai and a fine of Rs. 5,56,00/- (Rs. Five Lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed. The matter was adjudicated wherein the goods were held classifiable under Chapter Heading 5401.20 as sewing thread and small scale exemption was held to be inadmissible as the same were being cleared under a brand name belonging to other. 3. The learned advocate for the appellants submits that what was manufactured by them was not a sewing thread but embroidery thread and the same was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied. Another alternative plea was taken that the yarn manufactured by them was exempted under Notification No. 35/95 as they were purchasing the yarn from market and doubling/twisting the same and as per the Notification the yarn purchased from the market was to be treated as duty paid. 4. The learned JDR Shri Jadhav on the other hand submitted that the embroidery thread manufactured by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of sewing thread. 5. We have considered the submissions. We find that the appellants have not been able to make out a prima facie case in their favour as thread is prima facie classifiable under Chapter Heading 5401 and the details regarding correction classification can be looked into only at the time of final heading. Similarly the plea regarding assignment of brand name does not appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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