TaxTMI 
TaxTMI 
1990 (6) TMI 142
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....e learned advocate Shri D. Dave has urged that the Tribunal has already decided this question in the matter of M/s. Ahmedabad Manufacturing and Calico Printing Co. Ltd. (Calico Mills for short) vide its order No. 469/89-D dated 20-10-1989. He relies strongly on this decision and further urges that it is binding on the Tribunal in view of para 11 in AIR 1976 SC 1441. 2.1. Short ground taken by the department for discarding the submission of the appellants is that the said RMMNF has been manufactured on roller-locking machine and not on loom while Tariff Heading 52.06 specifically speaks of cotton fabric woven on looms other than handlooms. It, therefore, holds that Tariff Heading 58.04 is the appropriate classification for the said RMMNF. ....
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....se weaving. Nevertheless, it has to be noted that the scheme of textile classification under the new Central Excise Tariff has undergone a sea change vis-a-vis the textile classification under the old CET. 7. Tariff Heading 52.06 speaks of cotton fabrics "woven on looms other than handlooms". Some other headings in this Chapter 52 simply refer to woven cotton fabric, for example 52.05, 52.09,52.10 and 52.11. Chapter 52, therefore, generally covers, inter alia, woven cotton fabric whether woven on handloom, other looms or other machines. 8. Scheme of Section XI comprising Chapters .50 to 63 of the CET reveals that chapters 50 to 55 broadly pertain to textile fibres. Yarns and woven fabrics of different fibres/filament - natural or man-made....
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....to the well-known legal principle of harmonious construction, the scope of the specific entry for 'net-fabric' should prevail over the general entries in Chapter 52 which covers all types of woven cotton fabrics. Thus, Tariff Heading 52.06 should be read as subject to Tariff Heading 58.04; otherwise the entry 'Tulles and other net fabric' in Tariff Heading 58.04 would go out of existence. Entries require interpretation in a manner that no entry becomes redundant or non-existent. 10.1. In view of the foregoing discussion, there does not appear to be any doubt that RMMNF would fall under Heading 58.04 as held by the lower authorities. Since the aforesaid facts have not been noticed or brought to the notice of the Tribunal's Bench deciding th....