9911796707
TMI Blog2017 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri V. K. Shastri, Asstt. Commr. (A.R) for respondent ORDER Per Ramesh Nair The fact of the case is that the appellants are engaged in the manufacture of Art Silk Embroidery Sewing Thread falling under Chapter Heading 5401.20 of Schedule to the Central Excise Tariff Act, 1985. The appellant did not obtain registration from the Central Excise department. The factory of the appellants was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1/93 dt. 28.2.1993 on the ground that the goods manufactured and cleared is under the brand name of Oasis which belongs to other person i.e. M/s. Hari Thread Works. The adjudicating authority as regard the claim of the appellants on the exemption Notification No. 35/95-CE dt. 16.3.95 did not give any proper finding. However in the order it is admitted that the product is embroidery thread. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e product of appellants is also eligible for SSI exemption Notification No.1/93 dt. 28.2.93. For the reason that the brand Oasis does not belong to any other person earlier this brand was being used by M/s. Hari Thread Works, which was the partnership concern and the same unit was converted into proprietorship of the present proprietor of the appellants. Therefore the brand cannot be said that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption notification No. 35/95-CE dt. 16.3.95, on their product namely embroidery threads. As regard the nature of the product, even as per the test report it was admitted that the product is embroidery thread. The relevant entry of the Notification No. 35/95-CE is reproduced below: TABLE S.No. Chapter Description of goods Rate Conditions (1) (2) (3) (4) (5) 1. 51, 52, 54 or 55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of the appellants wherein it was clarified that even when the embroidery yarn is used on the manufactured fabrics, it was considered as used in the Embroidery fabrics, therefore the exemption notification No. 35/95-CE dt. 16.3.95 was extended to the embroidery yarn. In view of the above, the appellants are entitled for the exemption notification No. 35/95-CE, therefore the demand confir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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