9911796707
TMI Blog2007 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... er Heading 5805.90 only – Classification under Chapter 52 and 55 is rejectable – Demand is unsustainable X X X X Extracts X X X X X X X X Extracts X X X X ..... his Chapter Note, it was felt by Revenue that embroided fabrics which is subjected to any of the process in chapter Note 8 shall be classifiable under chapter heading 5805.19 and was accordingly liable to pay duty. Accordingly a show cause notice was issued seeking to demand duty in respect of processed embroided fabrics which were manufactured and cleared without payment of duty by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er chapter 58 further processing cannot render it classifiable as fabrics under chapters 52 to 55 as the case may be. It has been urged that in order to overcome clarification issued by the Board on the basis of opinion given by the Ministry of Law, a specific amendment was carried out whereby Chapter Note 8 was added to Chapter 58 and therefore earlier history is of no consequence, once an amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the issue is no longer res integra as the Larger Bench of this Tribunal in the case of M/s. Haren Textiles Limited v. CCE, Mumbai vide Order No. M/443/WZB/2005-C.II dated 31-1-2005 has held that chapter note 8 to chapter 58 does not apply to processing of embroidery on grey fabrics. A similar case has also been decided by the Tribunal in the case of Beauty Art Dyers & Cleaners Pvt. Ltd. v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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