TaxTMI 
TaxTMI 
2019 (5) TMI 809
X X X X Extracts X X X X
X X X X Extracts X X X X
....Saini, Authorised Representative for the Respondent ORDER Per : Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the product has been classified as lace under Chapter Heading No. 58.04 of CETA, 1985. 2. The facts of the case are that an intelligence was gathered that the appellant are manufacturing dutiable goods and clearing the same without payment of du....
X X X X Extracts X X X X
X X X X Extracts X X X X
....manufacturing braids not laces and CRCL after analysing the samples have suggested "it was made by inter-twisting of cotton yarn. It has got the characteristics of laces". The above analysis report given by the CRCL is categorical, conclusive and in conformity with the definition of lace given in HSN explanatory Notes under Chapter 58, that all the samples were made by inter-twisting of yarns and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng laces, therefore, the same merits classification under Chapter Heading No. 58.04 which is liable to pay duty. 5. Heard the parties and considered the submissions. 6. We find that although CRCL given a report, but, the said report has been challenged by the appellant vide its letter dated 17.05.2004 on the basis of various case laws and requested to visit their factory to know the manufact....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lants on 20-5-1996 alongwith the test reports and the appellants on 17-9-1996 made a request to the Commissioner (Appeals) for re-testing of the samples giving reasons as now pleaded in the appeal before us. In the facts and circumstances of the case, to remove doubts, the request for retesting of samples by the appellants cannot be said to be on flimsy ground. The Tribunal, in appellants' own....