2004 (4) TMI 398

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....ant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Threads (India) Ltd. is whether the impugned product manufactured by them is sewing thread. 2. Shri R.M. Sahai, learned Consultant, submitted that the Appellants manufacture sewing thread falling under Headings 54.02 and 55.04 of the Schedule t....

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...., submitted that as per Note 3 to Section XI 'sewing thread' means Multiple (folded) or cabled yarn :- (a)        Put up on supports (for example, Reels, Tubes) of a weight (including support) not exceeding 1000 grams; (b)        Dressed for use as sewing thread; and (c)        With a ....

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.....L.T. 136 (S.C.) wherein it has been held that once it is an admitted position by the party itself that these are specified goods and the concerned party does not dispute that they have no independent use there is no need for the department to prove the same as it is a basic and settled law that what is admitted need not be proved. 5. We have considered the submissions of both the sides. S....

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....s. There is also no force in the finding of the lower authorities that they had not claimed that any basic characteristics of the item undergoes a change on increase of weight of item over and above 1000 gms., it does not alter the characteristics of the same. The legislature has provided the definition of sewing thread in the Central Excise Tariff Act which clearly provides that for being sewing ....