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TMI Blog2015 (2) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... and not heading 6307.90, and though the department has filed an appeal to Hon ble Supreme Court against this judgement, the same is still pending. In our view this judgment of the Tribunal is binding on us. As regards the judgements of the Tribunal in the cases of CCE Guntur vs. city tax pvt. Ltd and CCE Madras vs. Binni ltd. (BMC Mills) (2005 (12) TMI 360 - CESTAT, BANGALORE) cited by the Ld. Jt. CDR we find that the dispute in these cases was as to whether the tere-towel cloth in running length with dividing thread was classifiable as textile made up under heading 63.02 in view of note 5(b) of Section XI of the tariff or whether the same was classifiable as terry-towelling similar woven fabrics other than narrow woves fabrics of head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lengths of 10 meters according to the size of their machines. The processed knitted pile fabrics are thereafter sent by M/s S. Kumars to their job workers who cut the processed fabrics along the indentations to convert the same into the towels. They also do the folding and stitching along the edges and thereafter packing. M/s DTEPL as well as M/s. S. Kumars Ltd. were classifying the knitted pile fabric in running length under heading 60.01 as knitted pile fabric which is fully exempted from duty. Department, however was of a view that the grey knitted fabric being manufactured by DTEPL as well as the processed knitted pile fabric being manufactured by M/s S. Kumars would be correctly classifiable as other made up textile articles not elsewh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or crocheted to shape, whether presented as separate items or in form of a number of items in the length. He pleaded that since the grey knitted pile fabrics manufactured by DTEPL and processed pile fabric manufactured by S. Kumars have indentations all along its length and towel can be made just by cutting the fabric along these indentations, the goods being manufactured by the Respondents should be treated as made up articles of textiles not elsewhere specified covered by sub heading 6307.90 He also pleaded that though the Tribunal in the case of S. Kumars Ltd. Vs CCE Indore reported in 2003 (154) ELT 684 has decided this very issue against the department, this judgement of the Tribunal has not been accepted by the department and an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od Kumar, Ld. JCDR in rejoinder sited the judgment of the Tribunal in the case of CCE Guntur vs. City Tax Private Ltd. Reported in 2006 (198) 366 wherein it was hold that tere-towel running length with dividing thread is classifiable under heading 63.02 of the Central Excise Tariff as made up textile article in view of note 5(b) of Section XI of the Tariff and is not classifiable under heading 58.02 of the Tariff as tere-towelling fabrics and also Tribunal s judgment in case of CCE Madras vs Binni Ltd. reported in 2003 (158) ELT 835 Tribunal Delhi wherein the same has been taken. He pleaded that the ratio of these judgments of the Tribunal is applicable to the facts of this case and therefore the impugned orders passed by the Commissioner(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003 (154) ELT 684. after considering the above facts has held that the knitted pile fabrics in running length are classifiable under heading 60.01 and not heading 6307.90, and though the department has filed an appeal to Hon ble Supreme Court against this judgement, the same is still pending. In our view this judgment of the Tribunal is binding on us. Are regards the judgements of the Tribunal in the cases of CCE Guntur vs. city tax pvt. Ltd and CCE Madras vs. Binni ltd. (BMC Mills) (Supra) cited by the Ld. Jt. CDR we find that the dispute in these cases was as to whether the tere-towel cloth in running length with dividing thread was classifiable as textile made up under heading 63.02 in view of note 5(b) of Section XI of the tariff or w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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