2006 (7) TMI 364

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....ondent. [Order per : P.G. Chacko, Member (J)]. - This is an appeal filed by the department against an order of the Commissioner (Appeals) classifying "Grey Cotton terry towelling fabric in running length" under Heading 63.02 of the CETA Schedule in favour of the assessee. The appellant wanted the item to be classified under SH 5802.21 of the said Schedule. We have examined the records and he....

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....or more of these processes 63.02 6302.00 Bed linen, Table linen, Toilet linen and Kitchen linen 3. It appears from the records that the assessee was classifying the goods under SH 5802.21 till 31-3-1998. On 1-4-1998, they filed a revised declaration under Rule 173B for classifying the goods under SH 6302.00 and claiming exemption under Notification No. 7/97-C.E., dated 1-3-1997. T....