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TMI Blog2016 (9) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... as lace under this Chapter, other classification in alternative in the present proceedings is Chapter Heading 5807. Therefore, only choice for the classification now in the present proceedings is Chapter Heading 5807 as the Revenue has not pleaded any other classification i.e. in lieu of Chapter Heading 5804 other than 5807. We accordingly hold that the goods presently deserve classification under Chapter Heading 5807 of Central Excise Tariff. - Matter remanded back for quantification of duty, if any. - Decided partly in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... actured labels/label tapes falling under CETH No. 58.07 with nil rate of duty. 5.1 The appellant further contends that the woven goods of the appellants cannot be considered as laces of CETH No. 58.04 particularly when the type of Jacquard Loom and its utilization is not in dispute including the goods in the form of a sample. They do not satisfy the terms of this heading and as such even because of the name as laces they cannot be classified under this heading. The appellant submitted a written note along with samples of the goods being manufactured by them. 6. The ld. DR has been represented by Shri R.K. Manjhi who has reiterated the findings given by the Commissioner (Appeals) in the impugned order. 7. We have carefully considered full ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is an ornamental or decorative openwork fabric in which design elements (more or less intricate) formed by the interwisting of threads are joined either by meshes, usually of regular size and shape, forming an apparent openwork ground fabric, or by ornamental links (brides) which themselves give pattern effects. The design elements and background of mesh or brides are usually produced simultaneously but sometimes the design elements are made separately and assembled afterwards. It is an essential characteristic of lace that the design element is not worked on a pre-existing ground. For the purposes of this heading the term therefore does not extend to products of similar appearance and, indeed sometimes known as lace (e.g. filet lace), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as lace under this Chapter, other classification in alternative in the present proceedings is Chapter Heading 5807. Therefore, only choice for the classification now in the present proceedings is Chapter Heading 5807 as the Revenue has not pleaded any other classification i.e. in lieu of Chapter Heading 5804 other than 5807. We accordingly hold that the goods presently deserve classification under Chapter Heading 5807 of Central Excise Tariff. When it is so then impugned order is set aside and the matter is remanded back to the original adjudicating authority for fresh adjudication with a direction to decide the liability of duty of Central Excise, if any, against the appellant. The process must be completed within a period of four months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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