1998 (7) TMI 249

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....der per : P.C. Jain, Member (T)]. -  Matter called. None for the appellants. They have, however, requested for deciding the case on merits on the basis of available records. 2. Question involved in the present matter is regarding tariff classification of Leno Fabrics manufactured by the appellants during 1987 and 1988. The appellants claimed the classification of the said fabric un....

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....ification, it is appropriate to reproduce the process of manufacture as described in the Order-in-Original passed by the Assistant Collector :- (i) Process of manufacture of Leno Fabrics : Cotton spun yarn is woven on looms as in the case of other cotton fabrics the construction details are as under : Code No. Ends/inches Picks/inches Werp Count Weft Count YCO 11 M 18 ....

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....o further processing of the fabric is undertaken. They submit that perusal of the various entries in Chapter 59 indicates that textile fabric has been subjected to some process of the other. For example, Heading 59.01 speaks of textile fabrics coated with gum. Heading 59.02 speaks of tyre cord fabric of high tenacity unit and so on. It is therefore, submitted that grey cotton fabric unprocessed wh....

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.... therefore it is held that it is covered under Heading 59.09. 6. We have carefully considered the pleas advanced from both sides. We observe that Chapter 59 and the various headings therein, as rightly pointed out by the appellants, consists of various textile fabrics which have been subjected to further processing after weaving thereof. Heading 59.09 will therefore take its colour from th....