The Assistant Collector companyfirmed the demand on the basis of an earlier decision of the Central Excise and Gold Control Appellate Tribunal CEGAT in the respondents own case reported as Simplex Mills Co. Ltd. v. CCE Nagpur, 1993 49 ECR 147 referred to as Simplex I .
Following the decision in Jyoti Overseas the CEGAT by the order impugned in this appeal set aside the order of the Commissioner Appeals .
The respondent showed cause.
subsequently numbered as 59.11 .
59.11 of the CET B. the grey companyton canvas and grey companyton duck, number having technical uses, shall henceforth be classified under chapter 52 of CET and C. the grey companyton belting shall henceforth be classified under heading 59.10 subject to numbere 6 to Chapter 59.
A number of authorities were referred to for companying to the companyclusion that the items manufactured by the respondent were industrial fabrics.
