ORDER
Jyoti Balasundaram, Vice-President
1. The above appeals arise out of common order passed by the Commissioner of Central Excise (Appeals). The issue relates to eligibility of knitted/crocheted fabrics manufactured by the respondents to the benefit of exemption in terms of Notification No. 109/86-C.E dated 27th February, 1986.
2. We have heard the Id. SDR and perused the records, as none appears for the respondents in spite of notice. The Notification No. 109/86 grants benefit of exemption to Woven Pile fabrics and Chenile fabrics, Tufted Textile fabrics and Knitted or Crocheted fabrics falling under Heading 58.01 or 60.01 of the schedule to CETA, 1985. The goods in question have been found to be printed/crochet pile fabrics. The adjudicating authority has relied upon Chapter Note 1(c) of Chapter 60 to hold that Knitted/Crocheted fabrics are not covered under Chapter 60. However, we find that, the same note stipulates that Knitted/Crocheted and Chenile pile fabrics will remain under Chapter 60. Since the goods are admittedly pile fabrics, they would fall for classification under Chapter 60.01 and being made of Nylon fabrics, the classification would be under Chapter heading 6001.12 as claimed by the respondents. Knitted printed fabrics falling under Chapter 60.01 are covered under Notification No. 109/86, therefore, the benefit of exemption is admissible to the goods in question.
3. In view of the matter, we find, there is no ground to interfere with the impugned order of the Commissioner and uphold the same and reject these appeals.