2017 (4) TMI 689

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alia held that the item namely Lace manufactured by the appellant-assessee is classifiable under chapter heading 58.04 of Central Excise Tariff. The order-in-original inter alia also confirms the duty of Central Excise amounting to Rs. 11,01,499/- alongwith interest and imposition of equivalent penalty against the appellant. 2. The brief facts of the case are that the appellant-assessee has been manufacturing Laces having plain border on either side which were declared as braided fabrics. The appellant -assessee has earlier been classifying the goods under chapter heading 58.04 of Central Excise Tariff. The department says that the assessee M/s OAPL manufacture the said goods on Hokooba Braiding Machines . There are two types of Laces i.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal before this Tribunal. 4. With the above background, we have heard both the sides, who are represented by Shri S. K. Pahwa, ld. Advocate for the appellant and Sh. H. C. Saini, ld. AR for the Revenue. 5. Based on the appeal memorandum and written submissions, ld. Advocate for the assessee inter alia mainly submits as under: The product merits classification under heading 58 08.10 as braid and not under heading 58.04 as the Lace which the department is contending. Based on the Explanatory Notes to HSN and the two Certificates issued by the experts their product is classified under Chapter Heading 58.08. 6. Learned AR reiterates the findings of the lower authorities. 7. We have carefully considered the facts of the case and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tured on braiding or spindle machine the product has to be called braid and not the lace. 8.2 There are two expert opinions in favour of the assessee, one is by Dr. Vijay Kumar Kothari, Professor, Department of Textile Technology, IIT, Delhi and other is from The Technological Institute of Textile & Sciences, Bhiwani. Prof. Kthari's report mentions that - "Based on the definition/ classification of braids, braiding process and product attributes of braids as given in the enclosed report and my visit to your factory to see the braiding machines and their products, it can be clearly stated that Hacoba Machines at your factory at the above address produces fancy braids using classical braiding process of interlacing/ intertwining a....