2005(03)LCX0056

Classification of Cotton fabrics-The Supreme Court on 17-1-2005 admitted the Civil Appeal Nos. 41-42 of 2005 filed by Commissioner of Central Excise, Indore against the CESTAT Order No. 737-738/2004-NB(B), dated 6-9-2004 (Commissioner v. Jyoti Overseas Ltd.). on the matter of classification of cotton fabrics whether 52.07 or 59.11.Appellate Tribunal in its impugned order had held that cotton fabrics manufactured by assessee are classifiable under Heading 52.07 of Central Excise Tariff Act, 1985 and not under Heading 59.11 ibid as held by Larger Bench of Tribunal in the case of Jyoti Overseas Ltd. v. C.C.E., 2001(04)LCX0068 Eq 2001 (130) ELT 0446 (Tri. -LB). Where the Larger Bench had held that cotton fabrics of running length not subjected to further processing and used by buyer for making tarpaulins, tents, etc. are classifiable under Heading 52.07 ibid.

Equivalent Commissioner v. Jyoti Overseas Ltd. - 2005 (184) ELT A121 (S.C.)