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P.C.JAIN, S.S.KANG
Madura Coats Ltd. – Appellant
Versus
Collector of Central Excise, Madras – Respondent
Per P.C. Jain :
Matter called. None for the appellants, They have, however, requested for deciding the case on merits on the basis of available records.
2. Question involved in the present matter is regarding tariff classification of Leno Fabrics manufactured by the appellants during 1987 and 1988. The appellants claimed the classification of the said fabric under tariff item 5205 which reads as follows:
| Heading | Sub-heading Goods | Description of Basic | Rates of duty Addl. |
| 5205 | 5205.00 | Cotton fabrics,- | |
| (a) woven, and | Nil | ||
| (b) not subjected to any process | Nil |
The Revenue on the other hand has classified the aforesaid fabric under tariff heading 59.09 which reads as follows:
| Heading | Sub-heading Goods | Description of Basic | Rates of duty Addl. |
| 59.09 | 5909.00 | All other textile products and articles of a kind suitable for industrial use (for example, textile fabrics, combined with one or more layers of rubber, leather or other material, bolting cloth, endless felts of textile fabrics, straining cloth) | 12% |
3. In order to deal with the question of classification, it is appropriate to reproduce the process of manufacture as described in the order-in-original passed by the Assistant Collector:-
i) Process
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