https://www.taxtmi.com/caselaws?id=117366 Processed embroidered fabrics received in grey condition and subjected to bleaching or dyeing are classified by reference to the processed embroidered fabric entry, not the underlying base fabric, because Chapter Note 8 of Chapter 58 treats such processing as manufacture. On that basis, Heading 5805.90 applies to embroidered fabrics, and where that heading carried a nil rate at the relevant time, no duty demand could be sustained. The claimed benefit of Notification No. 3/2001-C.E. was unnecessary to consider because the goods were already covered by the nil-rated tariff entry. en-us Fri, 06 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 11:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117366 Processed embroidered fabrics received in grey condition and subjected to bleaching or dyeing are classified by reference to the processed embroidered fabric entry, not the underlying base fabric, because Chapter Note 8 of Chapter 58 treats such processing as manufacture. On that basis, Heading 5805.90 applies to embroidered fabrics, and where that heading carried a nil rate at the relevant time, no duty demand could be sustained. The claimed benefit of Notification No. 3/2001-C.E. was unnecessary to consider because the goods were already covered by the nil-rated tariff entry. Case-Laws Central Excise Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117366