9911796707
TMI Blog1988 (7) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 68 and why duty should not be charged accordingly. Appellants submitted their reply in which they explained that their goods were correctly classifiable under Central Excise Tariff Items 21(1) (a) and 22(1 )(a) i.e. as non-woven woollen fabrics unprocessed grey and non-woven man-made fabrics unprocessed grey respectively. The Assistant Collector concerned held a personal hearing and thereafter issued an adjudication order classifying the goods neither under Central Excise Tariff Item 68 nor under Tariff Item 21 (1)(a) and 22(1)(a) but under 21(1)(b) i.e. as woollen fabrics, subjected to the process of milling, raising, blowing, tendering, dyeing or any other process or any two or more of these processes and 22(1) (b) as man-made fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntials which include the issue of a Show Cause Notice which must fully state the action that is proposed to be taken and the grounds therefor. In matters of taxation it is entirely untenable that the Show Cause Notice should propose one classification and the adjudicating officer should go ahead and order another classification. 3. Appellants had also urged before the Collector (Appeals) that the order of the Assistant Collector was a non-speaking order, as it did not give any reason why the fabrics were being treated as processed fabrics. We have seen the order of the Assistant Collector. On the pertinent issue of the classification of the fabrics as processed fabrics, we find that all that he states in his order is as follows : Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht is formed. This wob is collected on a woven scrim (gauze cloth). This wob and the gauze are then mechanically bound by punching on a needle loom or applying binder on a staturator or both. The fibre alongwith the gauze is then dried in an Oven or a drying cylinder to form a non-woven fabric. The above process is nothing but a manufacturing process and subsequent processes are not involved." 5. The factual aspect of what is stated in this affidavit is not contradicted by the department before us. It is not shown that there is any processing undertaken after the non-woven fabrics are manufactured. The use of the gauze has been shown by the appellants to be a part of the process of manufacture of the non-woven fabrics and not a process un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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