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TMI Blog2007 (9) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... nder chapter 5805.13 chargeable to nil rate of duty which classification has not been challenged by the Revenue before the Commissioner (Appeals) – hence goods are classifiable u/h 5805.13 - E/2463/1999-Mum - A/760/2007-WZB/C-II/(EB), - Dated:- 26-9-2007 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri U.H. Jadhav, JDR, for the Appellant. Shri Vishal Agarwal, C.A., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since they were simply removing the oil stains on the embroided fabrics, which has already discharged duty, the activity undertaken by them did not amount to manufacture and therefore no duty was payable by them. The Assistant Commissioner agreed with the same and dropped the demand and upheld the classification of the product under chapter heading 5805.13. On appeal filed by the Revenue, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective Chapters 52, 53 54 and 55 depending upon the type of yarn used for weaving the fabrics. The processed stage duty is also leviable under the respective chapters. However, embroidered stage duty is leviable under sub-heading 58.05 only in respect of all varieties of the fabrics. If grey fabric is processed, then processing stage duty become payable. Similarly, if processed fabrics is embroid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Order No. M/443/WZB/2005-C.II dated 31-1-2005 has held that chapter note 8 to chapter 58 does not apply to processing of embroidery on grey fabrics. A similar case has also been decided by the Tribunal in the case of Beauty Art Dyers Cleaners Pvt. Ltd. v. CCE, Mumbai - 2006 (199) E.L.T. 85 (Tri.-Mum.) wherein it has been clearly held that embroidered fabrics falling under chapter heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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