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TMI Blog2017 (3) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ly argued by the learned senior counsel for the Revenue that exemption notifications are to be construed strictly and even if there is some doubt, benefit thereof shall not enure to the assessee but would be given to the Revenue - Appeal dismissed. - Appeal Nos. E/106-107/2007 - Final Order No. 60201-60202/2017 - Dated:- 30-1-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Amar Pratap Singh, Advocate for the Appellant Sh. V. Gupta, AR for the Respondent ORDER Per Devender Singh The appellants are in appeal against the impugned order dated 25.10.2006 passed by the Commissioner of Central Excise, Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellant No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted as chenille yarn and fabric by their Managing Director and in their challans, shipping bills and export documents, the composition of the same in the invoices would indicate that they are composed of 70% cotton and 30% of chenille. He also drew attention to their letter dt. 09.03.2005 in which it was stated that the chenille content of 33.73%. He further referred to Section note 2A and stated that as per this Chapter Note, goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. Hence, he contended that the impugned goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentation as chenille fabrics or made-ups of chenille fabrics. It is a matter of record that they had purchased chenille yarn and admitted the use of chenille yarn as their input. In their letter dt. 09.03.2005, they have also mentioned that they have manufactured chenille fabrics and were exporting made-ups of chenille fabrics. The entire argument of the appellant is that the chenille fabric made-ups were composite fabrics and the predominant textile material was cotton. Hence, on the basis of Section Note 2 (A) to Section XI of the Tariff, it should be classified as unprocessed cotton fabric. As rightly pointed out by Ld. A.R., Chenille fabrics is specifically mentioned in Chapter 58 under Tariff Heading 5801. Section Note 2 (A) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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