2003 (9) TMI 366

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....r the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the processing undertaken by the appellant of embroidered fabric classifiable in Heading 58.05 of the Central Excise Tariff renders such fabric classifiable in one of the Chapters 52 to 54 or 55 depending on the predominance of fibre contained in the fibre. In the two notices is....

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....ading 58.05. It is not possible for us to see how, by applying Note 8 to Chapter 58, the fabric is excluded from classification in this heading and falls for classification in any of the headings of Chapter 53, 54 or 55. Note 2A to Section XI provides that goods classifiable in Chapters 50 to 55 or any heading 58.09 or 59.02. In the absence of any reference to Heading 58.05 in this note, there is ....