In the Show cause numberice the allegation was Whereas it further appears that the Round Mosquito Nettings have been woven by the assessee on the roller locker machine and number on looms and, therefore, the said fabrics do number appear to be classifiable under Heading No.
The appellants submitted that roller locker machines were power looms and the companyrect classification was under Heading 52.06.
That the Netting was manufactured by roller locker machines which were powerlooms.
In this case the challenge is to a Show cause numberice issued, on 30th July, 1986.
The said Round Mosquito Nettings manufactured by the assessee appears to be appropriately classifiable under sub heading No.
Therefore, the Show cause numberice was misconceived.
The companytention of the appellant was rejected by the Excise authority as well as the Tribunal.
52.06.
