2002 (11) TMI 128

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..... on by the Larger Bench is as follows :- "Whether the processed knitted pile fabric at the hands of the processor would be classifiable under Chapter 63 as 'made-up article' i.e. towels or as processed fabric, under Chapter 60 of CETA." 2. In this case show cause notice was issued to the appellant on the basis that the goods in question are to be treated as 'made-up articles' as defined in Sect .....

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..... Revenue submits that it was the assessee himself who has brought in the idea of Chapter Note 5(b) in its reply to show cause notice. According to us, these are all matters to be considered by the Regular Bench and only if it comes to the conclusion that the finding of the Commissioner (Appeals) is based on Chapter Note 5(f) the issue referred would arise for consideration. If on the other hand, th .....

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