2015 (8) TMI 245

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....Prasad Advocates, for the Appellant. Shri V. Sridharan, Sr. Advocate, M.P. Devanath, Vivek Sharma, Ms. L. Charanaya, Aditya Bhattacharya, R. Ramachandran, Hemant Bajaj, Ambarish Pandey, Anandh K. and Rajesh Kumar Advocates, for the Respondent. ORDER The respondent herein is undertaking the work of processors of various textile fabrics and also undertakes the job work pertaining to the pro....

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....assessee would fall. The appellant treated the same as manufacture of goods in the nature of towels and issued show cause notice on the basis that the said goods to be "made-up articles" under Heading 63 of the Central Excise Tariff Act, 1985 and imposed the duty accordingly. As per the assessee the goods fall under Heading 60 of the said tariff which are granted exemption as no final product came....

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....d with as under: "Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tale clothes, scarf squares, blankets)". 5. The Assistant Commissioner ultimately came to the conclusion that Section Note 5(b) will not apply and it is Section (f) which would apply and confirme....

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....ecome manifest from the reading thereof that neither the provision of Section Note 5(f) nor that of Section Note 5(b) would be applicable in the instant case inasmuch as no new item came into existence. As pointed out above, it is only when after taking the delivery of these aforesaid job work done by the respondent that M/s. Dhvani Terefab Export Pvt. Ltd. sent the goods to another processor who ....