Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (3) TMI 195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of fabrics. They filed classification lists except for classification No. 11 and 12, dated 29-3-1990 the Commissioner (Appeals) has found and held as follows for these fabrics : "Straining Cloth : (e.g. woven filter fabrics and needled filter fabrics). Whether or not impregnated, of a kind used in oil process or for similar filter purposes (e.g. in sugar refineries or breweries) and for gar clea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such detailed enquiries, as to the end-use, have been made with regard to the other sorts covered by several other classification lists mentioned in the Annexure-A. The Assistant collector seems to have erroneously applied the ratio of the limited enquiries to the entire fabrics covered by all the classification lists submitted by the appellants. While, therefore, I hold that fabrics covered by c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation of the goods separately in each case. In view of above, the classification ordered by the Assistant Collector in respect of fabrics covered by the aforesaid two classification lists, is upheld. As regards fabrics covered by the remaining other classification lists, the classification ordered by the Assistant Collector, is set aside and he is directed to re-examine the classification of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... setting or it is reclaiming its original nature to fabric generally nylon fabric which could be used as filter to establish difference between Bolting Cloth and fabrics it would be necessary to the process of heat setting on such straining fabrics is undertaken to render the fabrics as industrial fabric. The integrity of the mesh size and retention thereof should be not disturbed by use. The mesh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates