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TMI Blog1987 (2) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : G. Sankaran, Vice-President]. - These three proceedings were initiated by the Central Government by issue of the three respondents of a show cause notice F. No. 198/8/19/31-34/81 CXV dated 27th March, 1981 under Section 36(2) of the Central Excises and Salt Act, 1944. By this notice, the Government proposed to set aside the Order-in-Appeal No. 150-153 of 1980 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the Collector s orders and directed that the benefit of exemption from duty in terms of the notification be extended to yarn of less than 10 counts when made out of cotton waste including yellow pickings. It is this order which is impugned in these proceedings. 3. When the matter was taken up, Shri B.B. Gujaral, Advocate for the respondents submitted at the outset that the very same issue h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton had also been used. It had been the contention of the respondents that yellow pickings was added to improve the quality of yarn. If yellow pickings was cotton waste, it would not have served to improve the quality of yarn. Therefore, it was only cotton but of an inferior quality. 5. We do not see how Shri Sachar s contention makes for any difference to the conclusion in the Tribunal s o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several cotton items under Group 263. 263.1 Raw cotton, other than linters, sweepings, yellow pickings and other unspinnable fibres - 263.3 reads : Cotton waste not carded or combed. Under the above sub-heading are several minor sub-headings of which 263.32 reads: Cotton, Sweepings, yellow pickings and other unspinnable fibres excluding linters - 263.3203 reads : Yellow pickings. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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