{"id":136543,"date":"2005-09-05T00:00:00","date_gmt":"2005-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mehul-enterprises-vs-commissioner-of-central-excise-on-5-september-2005"},"modified":"2018-04-24T07:51:44","modified_gmt":"2018-04-24T02:21:44","slug":"mehul-enterprises-vs-commissioner-of-central-excise-on-5-september-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mehul-enterprises-vs-commissioner-of-central-excise-on-5-september-2005","title":{"rendered":"Mehul Enterprises vs Commissioner Of Central Excise on 5 September, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Mehul Enterprises vs Commissioner Of Central Excise on 5 September, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (190) ELT 331 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, Vice-, S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Jyoti Balasundaram, Vice-President<\/p>\n<p>1. The application for waiver of pre-deposit of duty of Rs. 22,70,926\/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Mumbai as a result of classifying Flock Printed Fabrics (fabric covered partially or fully with textile flocks or preparations containing textiles) under CET sub-heading 5907.12.\n<\/p>\n<p>2. We heard both sides. The applicants place reliance upon Note 5(c) to Capter 59 to contend that since their fabrics contain designs resulting from the flocking, their goods do not fall for classification under Chapter Heading 59.07. They also draw our attention to the fact that samples were produced before the adjudicating authority and that they had explained that adhesive paste on the Fabrics gets the desired design and thereafter flock powder is placed above the fabric and sprayed, resulting in flock printed fabrics of particular design.\n<\/p>\n<p>3. We note that the Commissioner in respect of the earlier remand order of the Tribunal directing him to go into the applicability of Note 5 to Chapter 59, has held that Note 5 is not relevant for the reason that there is an entry under Chapter Heading 59.07 for fabric covered, partially or fully with textile flocks or with preparation containing Textile flocks. Prima facie the Commissioner was required to go into the applicability of Note 5 to the fabric in question. Since prima facie the applicants have shown that the disputed fabrics are covered by Note 5(c) to Chapter 59, prima facie their goods cannot fall for classification under Heading 59.07. We therefore waive pre-deposit of duty and penalty and stay recovery thereof pending the appeal.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Mehul Enterprises vs Commissioner Of Central Excise on 5 September, 2005 Equivalent citations: 2005 (190) ELT 331 Tri Mumbai Bench: J Balasundaram, Vice-, S T S.S. ORDER Jyoti Balasundaram, Vice-President 1. The application for waiver of pre-deposit of duty of Rs. 22,70,926\/- and penalty of equal amount arises [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-136543","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mehul Enterprises vs Commissioner Of Central Excise on 5 September, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mehul-enterprises-vs-commissioner-of-central-excise-on-5-september-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mehul Enterprises vs Commissioner Of Central Excise on 5 September, 2005 - Free Judgements of Supreme Court &amp; 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