2011 (3) TMI 563

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....espondent. [Order per : P. Babu, Member (T)]. - This is an appeal filed by the Revenue for setting aside the order in appeal passed by Commissioner (Appeals) in the case of M/s. Anglo French Drugs and Industries Limited (O-I-A No. RS/55/SRT-II/2006, dated 7-2-2006). The respondents are engaged in the manufacture of various fabrics out of cotton yarn, various chenille yarn falling under Chapter ....

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....01.91 refers to "of other Textile Materials" and the word 'other' denotes that the material in the chenille yarn classifiable under sub-heading 5801.91 should be other than material referred to in Chapter sub-heading 5801.11, 5801.21 & 5801.31 which relates to wool, cotton and man made fibers. It is pertinent to mention here that the Board Circular No. 658/49/2002-CX., dated 5 Sep., 2002 also clar....

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....hat chenille products manufactured from 100% acrylic yarn is classifiable under Chapter sub-heading 5801.91. 5. The next issue to be decided is limitation. It is fact that respondents started manufacturing their products from April 1999. From the records, it is seen that no information of manufacturing was given to the Revenue. The Apex Court in the case of Padmini Products v. Collector of C....