2011 (3) TMI 245

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....y textile fabrics after embroidery are subjected to further processes, such as, bleaching, mercerising, dyeing, printing, etc. The contention that is urged on behalf of the appellant is that the work carried out by the respondent is nothing but embroidery work and, therefore, is leviable/liable to duty under Chapter 58 of Central Excise Tariff Act, 1985 [for short "the Act"] and more appropriately....

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....t visible ground 10% Nil 5805.19   Other 10% Nil 5805.90 - Other Nil"   Reference was also made to Note Nos. 5 and 8 of Chapter 58 of the Act, which reads as follows : - 5. In Heading No. 58.05, the expression 'embroidery' means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of ....

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....or heading 5805. It was also contended by the counsel appearing for the respondent that he has not carried out any embroidery work with the aid of vertical type automatic shuttle embroidery machine operated with power. The appellant on the other hand takes a specific plea that the respondents carried out embroidery with the aid of such machines operated with power. 5. In none of the orders....