2000 (5) TMI 74

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....: Jyoti Balasundaram, Member (J)]. - The respondents herein are engaged in the manufacture of Quilts and Quilted items out of quilted fabrics. The manufacturing process is as under : (i) The pieces of duty paid cloth (cotton, polyester, polyester cotton blend or viscose cloth) and one piece of cotton/polyester duty paid wadding are fed to the machine in a manner that top and bottom layers will ....

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....ng an intermediate product which was not excisable. The Asstt. Commissioner held that quilt fabric which fall for classification under HSN Heading 58.11 are classifiable under 58.06 of the Schedule to the CETA, 1985, which corresponds to H.S.N. heading 58.11. He also denied the benefit of notification No. 217/86, dated 1-3-1986 since Chapter 58 was not covered by the notification. The lower Appell....