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TMI Blog2013 (10) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ion it is stated that the goods of cotton not containing any other textile material, shall include goods made from fabric of cotton, not containing any other textile materials, even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment, of materials other than cotton. The last line of the explanation sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that the applicants were clearing tents extendable made of cotton along with aluminium pipes, two way and three way joints and other accessories and were paying duty @ 4% adv. classifying the product under Chapter Heading 63 of the Central Excise Tariff by availing the benefit under Notification No. 29/2004, dated 9-7-2004. The department felt that tent extendable sold with aforesaid accesso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to them. He submits that they have not used any textile fibre other than cotton in the manufacture of tent extendable. Therefore the benefit is rightly available to them. He also submits that the Commissioner (Appeals) in case of V.K. Brothers (Order-in-Appeal No. 19-22/CE/APPL/KNP/2011, dated 28-1-2011) has clearly held that benefit of notification is applicable to the tent extendable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), Kanpur granting the benefit of the notification to other assessees that order has not been accepted by the department and an appeal has been filed against the same in the Tribunal. At this point, the ld. Advocate for the applicant submits that no stay has been granted by the Tribunal against the said order-in-appeal passed by the Commissioner (Appeals), Kanpur. 5. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton is also mentioned. We find that the aluminium pipes and joints cleared along with the tent extendable are used for holding of the tents. We also take note of the fact that the Commissioner (Appeals), Kanpur in case of V.K. Brothers Others in his Order-in-Appeal No. 19-22/CE/APPL/KNP/2011, dated 28-1-2011 has taken a view granting the benefit of the notification to the other assessees and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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