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TMI Blog2015 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the adjudicating authority and confirmed the duty demand of Rs. 15,00,901/- on the Embroidery processed by the appellant during the period 22-5-1985 to 10-8-1995. Aggrieved of the same, the appellant is before us. 2. This matter had come up earlier before this Tribunal and this Tribunal vide order, dated 24-11-2011 had remanded the matter back to the adjudicating authority to verify the fact whether the embroidery work was carried out with the aid of vertical type automatic shuttle embroidery machine operated with power. Thereafter, the adjudicating authority came to the conclusion that the appellant being a processor had not used vertical type automatic shuttle embroidery machine. The adjudicating authority further concluded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics and narrow woven fabrics, not elsewhere specified or included. Embroidery in the piece, strips or motifs of Heading 5005; labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered of Heading 5807; braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles of Heading 5808 and quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise of Heading 5810 are not fabrics as can be seen from the description given in the respective headings. Therefore, Note 8 to Chapter 58 would not apply to 5805, 5807, 5808 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... textiles are made by machine." Similarly, as per the definition of Textile Terms and Definitions, 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. 5.2 The question is whether Note 8 to Chapter 58 would apply to embroidery in the piece, in strips or in motifs. A Larger Bench of this Tribunal had held that the said note would apply onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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