1998 (7) TMI 371

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.... K.L. Ramteke, JDR, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The appeal is against the order captioned above passed by the Commissioner of Central Excise (Appeals) Mumbai, and relates to classification of leather waist belts manufactured by the appellants. 2. The ld. Chartered Accountant Shri N.K. Arora for the appellant submitted that they manufacture....

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.... 62. 3. Shri K.L. Ramteke, the ld. JDR, referred to the Chapter Note 1 to Chapter 62 which makes it clear that the chapter applies only to made up articles of `textile fabrics'. Leather belts are not at all textile material, and hence excluded from Chapter 62. We find force in this argument as it is seen the Chapter Note 1 to Chapter 62 says that the chapter applies only to made up article....