2006 (8) TMI 354

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..... hri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The lower authorities have demanded differential duty from M/s. Dixcy Textiles Private Limited by classifying their goods under Sl. No. 42 in the table annexed to Notification No. 7/2003-CE, dated 1-3-2003 attracting Central Excise duty at 10%. The party had removed the goods on payment of duty at 8% in terms .....

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..... d or crocheted fabrics of cotton, not containing any other textile material, even if they contain sewing, threads, cords, labels, elastics tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton." It appears from the impugned order of the Commissioner (Appeals) that the purpose for which 3% polyester yarn was used in the garments .....

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