TaxTMI 
TaxTMI 
1999 (10) TMI 144
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.... [Order per : G.R. Sharma, Member (T)]. - In the impugned order the ld. Collector (Appeals) held that the order of the Assistant Collector is sustainable in law. The Assistant Collector in the order had held that the processed fabrics in dispute were classifiable under Heading 5804.12 and not under chapter Heading 6001.12. Being agrieved by this order, the appellants have filed this appeal. 2.&....
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....ot be lace is also contradicted by the definition of raschel lace. He held that the raschel knit machine is so versatile that it could be used for a wide variety of fabrics, ranging from beautiful nets and laces to dress, suit. 4. Shri Gopal Prasad, ld. Counsel appearing for the appellants submits that the appellants had got the sample tested from SASMIRA for its expert opinion. He submits t....
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.... examine the samples of processed fabrics in the light of the Notes of HSN. 5. Shri R.S. Sangia, ld. DR submits that ld. Collector (Appeals) has examined the entire issue in depth including the expert report submitted by the appellants. He submits that the ld. Collector (Appeals) examined the chemical test report from Dy. Chief Chemist, expert opinion of SASMIRA as well as technical literatu....
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....of opinion between the two experts i.e. Deputy Chief Chemists from the side of Department and SASMIRA from the side of the appellants. We however, find that there is a detailed note on page 800 of HSN Explanatory Notes bring out the distinction between the lace fabrics and knitted fabrics. We find that the authorities below did not examine the matter in the light of the HSN Explanatory Notes above....