9911796707
TMI Blog1986 (10) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal originally filed as a Revision application to the Addl. Secretary, Government of India, Ministry of Finance,. Department of Revenue, New Delhi. It has been transferred to this Tribunal in terms of the provisions of 35P of the Central Excises and Salt Act, 1944. 2. The appellants by their letter dated the 8th August, 1986 have requested that the case be decided on merits, on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd twisted together to form a single composite Yarn . 4. The lower authorities have held that the product is manufactured out of spun staple fibre yarn and is different from simple double fold staple fibre yarn or textured yarn. The process involved in such transformation amounts to manufacture, it is marketed as Fancy Yarn which belongs to a separate group of products different from the const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under Tariff Item 18III of CET. The so called Fancy Yarn * produced by the appellants comes within the four corners of the description of Cellulosic Spun Yarn as given in the said Tariff Yarn Item 18III. It is reproduced below for proper appreciation:- Yarn in which man-made fibre of cellulosic origin predominates in weight and, in or in relation to the manufacture of which any process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bling and twisting of two distinct types of yarns falling under two distinct Tariff Items namely Rayon filament yarn and the other Polyester Spun Yarn. On the other hand, we find that ratio of decision of the Tribunal in the case of Collector of Central Excise, Bhubaneshwar v. Orissa Weavers Co-operative Spinning Mills [1985 (21) E.L.T. 348 (Tribunal)] involving multiple fold Cotton Yarn would cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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