2002 (6) TMI 313

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.... Shri Atul Dikshit, SDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  This is an appeal against the order dated 15-3-2000 passed by the Commissioner (Appeals), Central Excise, Bhopal. The issue relates to classification of unprocessed cotton woven fabrics. The period in dispute is from April, 1990 to November, 1991. 2. Shri Kailash Bidasaria, Partner of the....

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.... use only. The goods are textile product. On going through the various description of Heading 59.09, it is clear that the product manufactured by the appellant being claimed as unprocessed cotton fabrics are in fact textile product and article of a kind suitable for industrial use. This fact finds strength on the basis of the perusal of invoices as well as letter heads of appellant evidencing that....