9911796707
TMI Blog2015 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... , Eleventh Edition of the Textile Institute, Embroidery is defined as “a decorative pattern superimposed on an existing fabric by machine stitching or hand needlework.” As per the Explantory Notes, Embroidery can be on visilale ground or without visible ground. In such case, the base fabrics would have been removed either chemically or otherwise. Therefore, Chapter Heading 5805 can cover both embroidery on the visible ground or without the visible ground. - there are two possible views which can be taken. The first view is that if there is dyeing or printing on the fabrics, then it would fall within the scope of Note 8 to Chapter 58. The other equally plausible view is that the embroidery itself cannot be considered as fabrics and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bric and, therefore, in view of the Tribunal s order, Note 8 to Chapter 58 will not apply and hence, the appellant is not liable to duty. The Revenue aggrieved of the order, filed an appeal before the lower appellate authority on the ground that as per the classification declaration filed by the appellant vide declaration dated 22-5-1995, the goods were described as Embroidery in strips/motifs manufactured by the appellant with the aid of vertical type automatic shuttle machine with the aid of power. Therefore, the appellant cannot now say that the goods are not manufactured with the aid of power with the aid of vertical type automatic shuttle machine. The Revenue s appeal was considered by the lower appellate authority, who set aside the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) In the alternative, he argues that the product manufactured by the appellant would fall under Chapter 5805.90, which attracts Nil rate of duty and, therefore, the deemed manufacture defined under Note 8 to Chapter 58 will not have any relevance. He also relies on the decision of this Tribunal in the case of Haren Textiles Ltd. [Order No. M/443/WZB/2005/C-II, dated 31-1-2005], wherein a Larger Bench of this Tribunal held that Note 8 to Chapter 58 would not apply to embroidery falling under Chapter 5805. In view of the above, he prays for grant of stay. 4. The ld. Supdt. (AR) appearing for the Revenue reiterates the findings of the lower appellate authority and submits that embroidery itself can be considered as fabric. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
