2002 (3) TMI 110

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....n both the appeals the controversy relates to the classification of the processed knitted pile fabrics in running length at the hands of the appellants who are the processors. 3. The facts out of which this controversy has sprung up, may briefly be stated as under : The appellants are processors of various textile fabrics. Besides this, they also undertake the job work pertaining to the processing of knitted pile fabrics. They receive this fabric in running length from M/s. Dhvani Terefab Exports P. Ltd. (Dhvani) who are manufacturer of the fabric. Thereafter, they subject the same to processing i.e. washing, dyeing, bleaching, hydro-extraction, tumble dyeing and drying and for carrying out this processing, they cut the grey fabrics r....

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....nt, as prayed for by them in the SCN. The Commissioner (Appeals) however, had given good-bye to that clause and by placing reliance on clause (b) of this Section Note, confirmed the order of the Asstt. Commissioner in respect of classification. Section Note 5(f) of Section XI reads as under : "5. For the purposes of this Section, 'made-up' means : (f) Knitted or crocheted to shape, whether presented as separate Items or in the form of a number of items in the length". Note 5 (b) runs as under : "(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table clothes, scarf squares, blankets)." In the HSN E....