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TMI Blog1986 (10) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government came to the tentative view that the said order was not legal, proper and correct. Therefore, it issued a notice dated 30-6-1981 to the respondent under Section 36(2) of the Central Excises and Salt Act, 1944, calling upon it to show cause why the Appellate Collector's order should not be set aside or such order as considered fit should not be passed. In due course, these proceedings have come to this Tribunal in terms of Section 35P of the Central Excises and Salt Act, for disposal as if it were an appeal filed before the Tribunal by the Revenue. 2. The facts of the case, briefly stated, are that the respondent, at the material time, was engaged in the manufacture of Braided Fibre Glass Sleevings falling under it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegations in the notice. 4. We have heard Shri K.C. Sachar, D.R. for the Revenue and Shri S.J. Bhambhlani, Counsel for the respondent. 5. There is no dispute before us about the position that the subject goods fall for classification under item No. 22 F of the CET. Both sides are agreed on this. While Revenue contends that braided fibre glass sleevings, not being woven fabrics, are not eligible for duty exemption admissible to glass fabrics in terms of Notification No. 87/76, the respondent contends to the contrary. 6. In Delhi Cloth & General Mills Co. Ltd. v. State of Rajasthan & Ors-1980 E.L.T. 383 (S.C.), the goods were no doubt, as pointed out by the learned D.R., tyre cord fabric, a woven fabric in which the warp co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture, as described in the judgment, is as follows :- "The raw material consisting of woollen fibres is first mixed thoroughly and thereafter carded on a carding machine, which process results in the laying of the fibres in a combed condition in a uniform direction. The combed fibres in the shape of a web layer are then subjected to the process of hardening in a machine having an eccentric motion; the carded webs are put through two layers of cloth and passed through a steam chest. This results in the web/wool layer being converted in the form of a sheet, which is then subjected to the process of milling to impart to it necessary tensile strength and shrinkage. For this purpose, the sheet is put in a machine, which has two rows of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the earlier judgment in the Gujarat Union Woollen Felt Mills and Porrits and Spencers case. The latest decision approves the prosposition that "cloth" need not necessarily be woven material. 10. There is an authority which, in our opinion, is very apposite to the dispute before us, though the goods involved there were cotton braided cord. The Madras High Court in the Govt. of Madras v. Madurai Braided Cord and Tape Producers Cooperative Industrial Society (1968-Vol. 22 STC 470) case, was concerned with cotton braided cord. Item 19 of the CET came in for consideration in the context of the Sales Tax legislation. The Court expressed the view that braided cord may well be described as cotton fabric within the meaning of Sec. 14 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Item 22 B since sleevings are tubular in shape and would not therefore, be fabrics, which would be pieces of woven cloth of any length or width. The decisions cited before us in the present hearing had not been cited in the hearing in the case mentioned supra and therefore had not been considered in that decision. In view of the decisions cited before us in this hearing, which have been fully discussed in the order prepared by the Vice President, I concur with his view that the braided fibre glass sleevings fall within the description "glass fabrics" and therefore the order of the Appellate Collector has to be upheld. I, therefore, agree that the appeal is to be dismissed and the review notice discharged. X X X X Extracts X X X X X X X X Extracts X X X X
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