2018 (6) TMI 738

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.... For the Appellant : Shri Prasad Paranjape Advocate For the Respondent : Shri V.K. Agarwal, Addl.Commr. (A.R.) ORDER Per : Ramesh Nair This is an application for rectification of mistake in this Tribunal's order dt. 7.7.2017. 2. Shri Prasad Paranjape Ld. Counsel for the applicant reiterating the grounds of application submits that this Tribunal remanded the matter to arrive at the....

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....rwal Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue supports the Tribunal order which sought to be rectified by the appellant. 6. On careful consideration of the submission made by both the sides and perusal of records, we find that this Tribunal after considering all the records, found that the issue in dispute can be resolved only after arriving at correct classificatio....

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....oneous in as much as the Commissioner failed to appreciate that the relevant specific entry covers 0 11y such types of fabrics which are made through covering process (coating process) and which does not result into bearing of designs on fabrics. It is submitted that admittedly Chp. Note No. 5(c) of Chp.59 specifically excludes fabrics bearing designs which amount to printing of fabrics and theref....

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....natory Note No.1, for the purpose of interpretation of Central Excise Tariff. The appellants say and submit that, in the instant case the General Explanatory Note No.1 has no relevance as impugned goods undisputedly merits for classification under Chapter No.54 or 55 only. The Appellants submit that the Commissioner failed to appreciate that the applicability of the general explanatory note has re....