- (1.) In these appeals the Assessees carried out embroidery and such grey textile fabrics after embroidery are subjected to further processes, such as, bleaching, mercerising, dyeing, printing, etc. The contention that is urged on behalf of the Appellant is that the work carried out by the Respondent is nothing but embroidery work and, therefore, is leviable/liable to duty under Chapter 58 of Central Excise Tariff Act, 1985 [for short "the Act"] and more appropriately under sub-heading 5805.19.
(2.) The contention raised on behalf of the Respondent is that the aforesaid embroidery cannot be classified under sub-heading 5805.19, as it is actually classifiable under sub-heading 5805.90 and, therefore, the Customs, Excise & Service Tax Appellate Tribunal [for short "the Tribunal'] is justified in classifying the work carried out by the Respondent under the said sub-heading.
(3.) In order to appreciate the aforesaid contention of the counsel appearing for the parties, we feel it appropriate to extract the entire Heading 5805, which reads as follows: 58.05 Embroidery in the piece, in strips or in motifs - Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power. 5805.11 Embroidery without visible ground 10% Nil 5805.19 Other 10% Nil 5805.90 Other Nil Reference was also made to Note Nos. 5 and 8 of Chapter 58 of the Act, which reads as follows: - 5. In Heading No. 58.05, the expression 'embroidery' means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry. 8. In relation to fabrics of this Chapter, bleaching, mercerising, dyeing, printing, water proofing, shrink proofing, tentering, heat-setting, crease resistant, organdie processing or any other process or any one or more of these processes shall amount to 'manufacture.;