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TMI Blog2017 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ption N/N. 35/95-CE dt. 16.3.95 was extended to the embroidery yarn. Appeal allowed - decided in favor of appellant. - E/905 & 906/06 - A/85233-85234/17/EB - Dated:- 5-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S. P. Sheth, Advocate for Appellant 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 searched on 8.11.1995 by the officers of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he product is embroidery thread. Therefore the embroidery thread is clearly covered under exemption Notification No. 35/95-CE dt. 16.3.95, as per Serial No. 1 of the table to the notification. Both the lower authority have not considered the claim properly of such notification. The issue of eligibility of the Notification No. 35/95-CE dt. 16.3.95 has been clarified by the Commissioner Bombay vide its Circular No. 26/95 dt. 26.12.95. He alternately submits that the 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 1. 51, 52, 54 or 55 Yarn (other than sewing thread), double or multifold including cabled yarn Nil If the yarn is, - (i) meant for use in the manufacture of fabrics; and (ii) manufactured out of yarn falling within Chapters 51, 52, 54 or 55 of the said Schedule on which the appropriate duty of excise under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), has already been paid. From the above notification, it is observed that the yarn falling under chapter 51,52,54 or 55 is exempted except sewing thread subject to condition No. 5. Since the product is admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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