2011 (3) TMI 244

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the present appeal is that the Customs, Excise & Service Tax Appellate Tribunal [for short 'the Tribunal"] was not justified in holding that the processing work done by the Respondent on embroidery would or could be classified under sub-heading 5805.90, as such work carried out by the Respondent, should instead be classified under sub-heading 5805.19. In support of the said contention, reliance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ading 5805.19. 3. The specific case of the Respondent on the other hand is that the Respondent is not carrying out any embroidery work as it receives the embroidery work on which it carries out processing through bleaching, mercerising and dyeing. It was also contended that the aforesaid work of bleaching, mercerising and dyeing is not carried out by the Respondent by machinery and, theref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....05] which held that Note No. 8 to Chapter 58 of the Act does not apply to processing of embroidery on grey fabrics. We have today set aside the said Larger Bench decision of the Tribunal also by a separate order in Civil Appeal Nos. 7440-7442 of 2003 titling Commissioner of Central Excise, Mumbai-II v. M/s. Dore Processors & Anr. [2011 (266) E.L.T. 417 (S.C.)]. As to whether the Respondent uses ma....