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TMI Blog2020 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by the appellant is rightly classifiable under CETH 6005 9000 - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 1052 of 2009, 28475 of 2013, 20510 of 2018 - Final Order Nos. 20111 – 20113/2020 - Dated:- 12-2-2020 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER AND HON'BLE SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Mr. B.N. Gururaj, Adv For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent ORDER Per: P. Anjani Kumar Brief facts of the case are that M/s. Suvikram Plastex Pvt. Ltd. are manufacturers of HDPE/PP Tapes/fabrics. The appellant manufacture among various items shading net fabric . The appellants have classified the same under CETH 60069000 chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the O-I-O and O-I-A and submits that in terms of Section Note (h) to Section (xi), woven, knitted or crocheted fabrics, felt or non wovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39. The learned AR further submits that Textile means any fabric or cloth or yarn or garment or any other articles made wholly or in part of (i) cotton; or (ii) wool or (iii) silk or artificial silk or other fibre and plastic is not included in the definition of textile; Chapter Note (3) to Chapter 60 reads that throughout this schedule, any reference to knitted goods includes a reference to stitch bonded goods in which the chain stitches are formed of textile yarns and in the instant case the sti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under 6005. We also find that Tribunal has followed this decision in Sofeflex International Ltd. 2018-TIOL-2340-CESTAT-DEL. Tribunal has observed that 5.3 A specific entry in the CETA, 1985 has to be the proper classification than a general entry in Chapter 39 of the CETA, 1985, as per the Rules of interpretation to the CETA, 1985. The Synthetic Art Silk Mills Research Association (SASMIRA), Mumbai SASMIRA is linked to the Ministry of Textiles, Govt. of India, SAMSIRA and after giving the definitions of Synthetic Textiles, wrap knitted fabric etc. opined in their letter, dated 18-4-2012 15-3-2013 that the product manufactured by the appellant is Wrap Knitted Fabrics Technical Textile made up of man-made synthetic yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knitted Fabrics Shed Nets involved in the case of the present appellant. Therefore, the case laws relied upon by the Revenue are not applicable to the facts and circumstances of the present case. 6. In view of Chapter Note 1(p) of Chapter 39, Section Note 1(g) of Section XI, Chapter Notes 1 1A of the Chatper 54 of the Central Excise Tariff Act, 1985; read with relevant HSN Explanatory Notes; the Knitted Fabrics Shed Nets manufactured by appellant will be appropriately classifiable under Chapter 60 of the Central Excise Tariff Act, 1985. 5. In view of the above, we have no doubt that the issue is no longer res integra and the Shading Net manufactured by the appellant is rightly classifiable under CETH 6005 9000. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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