2011 (8) TMI 174

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....Co.   PER: ARCHANA WADHAWA   Being aggrieved by the impugned order of the Commissioner (Appeals), the Revenue has filed the present appeal. We have heard Shri Sonal Bajaj, learned SDR and Shri R.S.Agarwal, proprietor of respondent s firm appeared in person.   2. As per the facts on records, the respondent imported jacquard mattress ticking fabric falling under chapter 55 of Custo....

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....ngs were initiated against the appellants for confirmation of differential duty for holding the goods as upholstery fabric . The said proceedings culminated into adjudication order passed by the original adjudicating authority held that the goods are upholstery fabric . The adjudicating authority based his opinion on some websites.   4. On appeal against the above order, the Commissioner (Ap....

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.... upholstery fabric , the explanation given in the notification itself is required to be adhered to. Inasmuch the explanation given in the notification does not consider the mattress ticking fabric as upholstery fabric , he extended the benefit to the respondent.   Hence the present appeal.   6. We note that the explanation to Notification No.14/05 dt.1.3.05 defined the upholstery fabri....