- (1.) In this case the challenge is to a show-cause notice issued on 30/7/1986. In the show-cause notice the allegation was: "Whereas it further appears that the Round Mosquito Nettings have been woven by the assessee on the roller locker machine and not on looms and, therefore, the said fabrics do not appear to be classifiable under Heading No. 52. 06. The said Round Mosquito Nettings manufactured by the assessee appears to be appropriately classifiable under Sub-Heading No. 5804.90 as Heading No. 58. 04 covers tulles and other net fabrics. "
(2.) The appellants submitted that roller locker machines were powerlooms and the correct classification was under Heading 52. 06. That the netting was manufactured by roller locker machines which were powerlooms. Therefore, the show-cause notice was misconceived.
(3.) The contention of the appellant was rejected by the Excise authority as well as the tribunal.;