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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Classification of goods - embroidery on the visible ground or ...


Debate Over Embroidery Classification: Does Dyeing or Printing Affect Chapter 58 Note 8 Applicability? Stay Granted.

January 29, 2015

Case Laws     Central Excise     AT

Classification of goods - embroidery on the visible ground or without the visible ground - there are two possible views which can be taken. The first view is that if there is dyeing or printing on the fabrics, then it would fall within the scope of Note 8 to Chapter 58. The other equally plausible view is that the embroidery itself cannot be considered as fabrics and, therefore, Note 8 to Chapter 58 would not apply. - stay granted - AT

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