1999 (2) TMI 122

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.... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The classification of blankets manufactured by the appellants herein is the issue for decision in the present appeal - the assessee claims classification under CET sub-heading 6301.00 while the revenue has confirmed classification under CET sub-heading 5603.00. The period in dispute is from 25-1-1990 to 3-8-1990.....

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....es according to the market requirements and are stitched on the borders. The lower appellate authority has relied upon Note 5(b) to Section XI of the CETA, 1985 which defines "made-ups" as "produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (e.g. certain dusters, towels, table cloths, scarf squares and blankets)"....

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....act that Note 5(b) to Section XI itself mentions blankets as an example of made-up textile article, we agree with the appellants that the blankets manufactured by them fall for classification under CET sub-heading 6301.00. 4.  The benefit of exemption under Notification 175/86 is also available to blankets, since the only reason for denying them such benefit was their classification by the....