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TMI Blog1988 (10) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... he same through the calendering. The process was described by them before the Collector (Appeals) as topping and not as rubberisation. The composition of the same is stated to be 40% cotton and 60% robber, asseen in the impugned order. The fabrics were held to be assessable undet T.I. 16A (2) By the Collector of Appeals and exempted under Notification 50/67 as amended from time to time as against T.I. 19(l)(b) as claimed by the Revenue. 2. The learned JDR for the department, Shri Chakraborthy, pleaded that the fabric manufactured was a cotton fabric sandwiched between two layers of the rubber. He pleaded that two orders had been passed by the Assistant Collector and in one order, the same was held to be assessable under T.I. 16(A)(2) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is there, the fabric manufactured by the respondents will have to be treated as cotton fabrics for the purpose of assessment. 4. The learned Advocate for the respondents, Shri D.B. Engineer, referred to the T.I. 19(l)(b) and drew our attention to the main heading wherein the definition of cotton fabrics has been set out. The same is reproduced below for convenience of reference: Cotton fabrics means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chaddars, bed-sheets, bedspreads, counter-panes, table-cloths, embroidery in the piece, in strips or in motifs, fabrics impregnated, coated or laminated with preparations cellulose derivatives or of other artificial plastic materials a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mritlal Lalubhai v. Collector of Central Excise, Allahabad -1985 (21) E.L.T. 908 (Tri.). 8. We observe that the Collector has set out the following grounds of appeal: Appellate Collector has erred in deciding the classification of the sandwitched rubberised tyre cord fabrics" under T.I.16A(2) on the basis of the predominance of rubber contents over the cotton fabrics. Tariff Item 19(l)(b) of CET includes cotton fabrics subjected to the process of rubberising. Thus the cotton fabrics is the base material which is subjected to the process of rubberising. On the other hand T.I.16A(2) which reads rubber products viz. plates, sheets and strips, unhardened, combined with any textile material i.e. the base material is rubber and it is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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