https://www.taxtmi.com/caselaws?id=110589 Divergent Tribunal views existed on whether Chapter Note 8 to Chapter 58 of the Central Excise Tariff Act, 1985 applies to value addition arising from processing grey embroidered fabrics. One line of authority held that duty was payable on the enhanced value after 15/16 March 1995, while another co-ordinate Bench held that embroidery is not fabrics and that Chapter Note 8 does not apply. Because the same legal issue had produced conflicting interpretations, the matter was referred to a Larger Bench for determination. en-us Fri, 12 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 16:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110589 Divergent Tribunal views existed on whether Chapter Note 8 to Chapter 58 of the Central Excise Tariff Act, 1985 applies to value addition arising from processing grey embroidered fabrics. One line of authority held that duty was payable on the enhanced value after 15/16 March 1995, while another co-ordinate Bench held that embroidery is not fabrics and that Chapter Note 8 does not apply. Because the same legal issue had produced conflicting interpretations, the matter was referred to a Larger Bench for determination. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110589