2018 (3) TMI 1850

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....ri A. Cletus, ADC (AR), for the Appellant. Shri S. Murugapan, Advocate, for the Respondent. ORDER All the three appeals filed by the Revenue are being disposed by a common order, as the issue involved is identical. 2. After hearing both the sides duly represented by Shri S. Murugapan, Learned Advocate and Shri A. Cletus, ADC (AR) for the Revenue, we find that the respondent import....

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....9/2004-Cx., and accordingly, initiated proceedings against the respondents, which culminated into orders, passed by original adjudicating authority confirming the demands. 3. On appeal against the said orders, Commissioner (Appeals) by relying upon the Textiles Committee's report held the goods have to be considered as made of 100% cotton textiles, in which case, the benefit would be a....

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....of calling it as a textile material and hence cannot be treated as part of the woven fabric under consideration. When it is so, the lower authority had erred in her judgment to consider the impugned goods as other than 100% cotton textiles fabric and denied the benefit." 5. As is seen from above, the Textiles Committee in their report had clearly stated that warp and weft of the fabric is ....

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....17, dated 5-5-2011 and 3985476, dated 5-7-2011, I find that no logic in the lower authorities assessment imposing SAD while the Notification No. 20/2006 [Sl. No.50] specifically exempts goods of any chapter where the duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is 'nil'. This 'nil' duty on SIA is derived from The Additional Duties of Excise (Go....