https://www.taxtmi.com/caselaws?id=2736 Processing of embroidery on grey fabrics did not attract Chapter Note 8 to Chapter 58 of the Central Excise Tariff Act, so the goods were not reclassified under Chapters 52 to 55. The Tribunal followed the Larger Bench view that embroidered fabrics remain classifiable under Chapter 58 even after processing, making the Revenue's attempt to shift classification untenable. Because the classification issue failed, the associated demand for duty could not survive, and the related questions on valuation and the effective date of the amendment became academic. en-us Wed, 26 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2736 Processing of embroidery on grey fabrics did not attract Chapter Note 8 to Chapter 58 of the Central Excise Tariff Act, so the goods were not reclassified under Chapters 52 to 55. The Tribunal followed the Larger Bench view that embroidered fabrics remain classifiable under Chapter 58 even after processing, making the Revenue's attempt to shift classification untenable. Because the classification issue failed, the associated demand for duty could not survive, and the related questions on valuation and the effective date of the amendment became academic. Case-Laws Central Excise Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2736