Order Date – 23 December 2022

Facts –

• The Appellant, M/s Mark Splendour Nonwovens Pvt Ltd is engaged with manufacturing auto felt cotton based jute based, and other similar materials; however, since these are not fresh materials they cannot be segregated from cotton.

Issue –

• Whether the appellant is entitled to the benefit of the exemption Notification No. 29/2004-CE as amended by Notification No. 07/2012-CE or not?

Order –

• The Tribunal held that Exemption Notification No. 29/2004 is available for goods falling under Chapter 56 made of cotton and not to any other textile material. Undisputedly, the products of the appellant have 56 per cent cotton and 44 per cent of several other materials such as Acrylic, Polyester, wool, nylon, viscose as was found after test by CRCL.
• Hence it was held that the appellant is not entitled to the benefit of this exemption for the same