2005 (12) TMI 360

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..... Shri Monappa, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with order-in-original No. 279/2004(G)C.E., dated 16-12-2004. The findings recorded by the Commissioner in Para 3 is noted here below - 3. I have gone through the case records and the submissions made by the appellants at the time of personal hearing. I find that the iss....

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....) RLT 588 (T). In para 4 of the order, the Hon'ble Tribunal has held as follows : "Note 5 to Section XI makes it very clear that if any product is separated by cutting, dividing threads, it will remain within the ambit of made up articles under Chapter 63 of the Tariff." Similarly, the Hon'ble Commissioner (Appeals), Pune, has held in the case of Nivas Spinning Mills Limited - 1997 (96) E.L.....

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....uty on terry toweling fabric and denying SSI exemption are not legal and proper. The clearances being within the exemption limit as specified by the SSI exemption notification, no duty is recoverable from the appellants. The impugned orders are liable to be set aside. Hence, I pass this order. ORDER Both the appeals filed by the appellants are allowed. Impugned orders both dated 23-5-2000 ar....

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....s no dividing line and it was in continuous running length. He submits that only such terry towels without dividing thread and cutting it into separate towel are classifiable under Chapter Heading 58.02. It is submitted that the Commissioner has examined the case and has found that there is a dividing thread in the running length. 4. On a careful consideration, we find that the Order passe....