2005 (3) TMI 195

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....Member (T)]. - Appellants are an assessee engaged in processing of fabrics. They filed classification lists except for classification No. 11 and 12, dated 29-3-1990 the Commissioner (Appeals) has found and held as follows for these fabrics : "Straining Cloth : (e.g. woven filter fabrics and needled filter fabrics). Whether or not impregnated, of a kind used in oil process or for similar filter ....

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....ics are filter fabrics. It appears from the impugned order that no such detailed enquiries, as to the end-use, have been made with regard to the other sorts covered by several other classification lists mentioned in the Annexure-A. The Assistant collector seems to have erroneously applied the ratio of the limited enquiries to the entire fabrics covered by all the classification lists submitted by ....

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....e of such trade investigations, arrive at the appropriate classification of the goods separately in each case. In view of above, the classification ordered by the Assistant Collector in respect of fabrics covered by the aforesaid two classification lists, is upheld. As regards fabrics covered by the remaining other classification lists, the classification ordered by the Assistant Collector, is ....