https://www.taxtmi.com/caselaws?id=117366 The Commissioner (Appeals) determined that processed embroidered fabrics were to be classified under Heading 5805.90 of the Central Excise Tariff Act 1985. The appellant's processing methods did not align with the specific machine embroidery operations required for 'NIL' duty under Chapter Heading 5805.90. The benefit of Notification No. 3/2001 was deemed inapplicable, and the classification based on the base fabric was incorrect. The orders were set aside, and the appeal was allowed, resulting in a fresh levy under the Central Excise Act for the appropriate classification and duty assessment of the processed fabrics. 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 The Commissioner (Appeals) determined that processed embroidered fabrics were to be classified under Heading 5805.90 of the Central Excise Tariff Act 1985. The appellant's processing methods did not align with the specific machine embroidery operations required for 'NIL' duty under Chapter Heading 5805.90. The benefit of Notification No. 3/2001 was deemed inapplicable, and the classification based on the base fabric was incorrect. The orders were set aside, and the appeal was allowed, resulting in a fresh levy under the Central Excise Act for the appropriate classification and duty assessment of the processed fabrics. Case-Laws Central Excise Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117366